HQ 085696: Modification of Headquarters Ruling Letter (HRL) 084730 and HRL 084731 on the Classification of Halloween Costumes

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 085696

                        November 30, 1989


CLA-2  CO:R:C:G  085696  JBW

CATEGORY: Classification

TARIFF NO.:  9505.90.60

Ms. Lori Aldinger
Rite Aid Corporation
P. O. Box 3165
Harrisburg, PA 17105

RE:  Modification of Headquarters Ruling Letter (HRL) 084730 and
     HRL 084731 on the Classification of Halloween Costumes

Dear Ms. Aldinger:

          On September 7, 1989, this office issued two rulings,
HRL 084730 and HRL 084731, that classified headpieces imported
with Halloween costumes as other headgear under Chapter 65 of the
Harmonized Tariff Schedule of the United States (HTSUSA).  After
review of these rulings, we have concluded that the
classification of these products under this chapter is
incorrect.

          Hats and headgear are generally classified in Chapter
65 of the HTSUSA.  However, Chapter 65, Note 1(c), excludes
dolls' hats, other toy hats, or carnival articles of Chapter 95.
As stated to you in our previous ruling, Chapter 95, Note 1(e),
excludes fancy dress of textiles, of Chapter 61 or 62.  The
costume garments are articles of fancy dress classifiable in
Chapters 61 or 62 and are therefore excluded from Chapter 95.  In
contrast, the headpieces are festive or carnival articles.  They
are not garments classifiable in Chapters 61 or 62, and they are
thus not excluded from Chapter 95.  Being excluded from Chapter
65, the headpieces are therefore classified under subheading
9505.90.60, HTSUSA, as festive, carnival, or other entertainment
articles.

          For the reasons stated above, HRL 084730 and HRL 084731
are modified as follows to reflect the classification of the
headpieces in subheading 9505.90.60, HTSUSA:  The cave man
headband, the convict hat, and the clown hat, as stated in our
earlier ruling, are dutiable as a set at the rate for the costume
garment, but these items are now not classified in a textile
category.  The pirate headpiece is now dutiable at 3.1 percent ad
valorem and does not fall within a textile category.  These
modifications are made pursuant to 19 C.F.R. Section 177.9(d).



                              Sincerely,


                              John Durant, Director
                              Commercial Rulings Division