CBP Ruling L85426 — The tariff classification of "Pretend Witch Braid Headbands" from China.

Tariff classification

Headings: 9505

Product description

You submitted one sample from a “Pretend Witch Braid Headbands” assortment identified as assortment number 321105. The sample is comprised of a rigid plastic horseshoe-shaped headband covered in black felt with a permanently affixed three-dimensional black witch hat on top. The witch hat measures approximately 6” in height x 1-1/2” in thickness x 7-1/2” across. The hat is decorated with sequins on its cone and a silver spider, purple faux fur, and black ribbon on its brim. Attached underneath the brim and hanging straight down are two orange textile braids that measure approximately 1” in width and 11” in length. You indicate that the other headbands in this assortment (not submitted) are designed the same except for the color of the attached braids. The purpose of the headband is to hold the ornament on the head, so that the product can be worn as a costume to identify the wearer as a witch. Your sample is being returned as requested.

CBP rationale

The applicable subheading for “Pretend Witch Braid Headbands” identified as assortment number 321105 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.

Full text

NY L85426 June 10, 2005 CLA-2-95:RR:NC:SP:225 L85426 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Joanne Harmon CVS/Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of “Pretend Witch Braid Headbands” from China. Dear Ms. Harmon: In your letter dated June 6, 2005, you requested a tariff classification ruling. You submitted one sample from a “Pretend Witch Braid Headbands” assortment identified as assortment number 321105. The sample is comprised of a rigid plastic horseshoe-shaped headband covered in black felt with a permanently affixed three-dimensional black witch hat on top. The witch hat measures approximately 6” in height x 1-1/2” in thickness x 7-1/2” across. The hat is decorated with sequins on its cone and a silver spider, purple faux fur, and black ribbon on its brim. Attached underneath the brim and hanging straight down are two orange textile braids that measure approximately 1” in width and 11” in length. You indicate that the other headbands in this assortment (not submitted) are designed the same except for the color of the attached braids. The purpose of the headband is to hold the ornament on the head, so that the product can be worn as a costume to identify the wearer as a witch. Your sample is being returned as requested. The applicable subheading for “Pretend Witch Braid Headbands” identified as assortment number 321105 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The rate of duty will be Free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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