The tariff classification and marking of a Mickey Mouse hat from China

NY B81859 February 26, 1997 CLA-2-65:RR:NC:WA:353 B 81859 CATEGORY: Classification TARIFF NO.: 6506.91.0060 Mr. Rafael Hernandez The Disney Store, Inc. 101 North Brand Boulevard Suite 100 Glendale, California 91203-2671 RE: The tariff classification and marking of a Mickey Mouse hat from China Dear Mr. Hernandez: In your letter dated January 28, 1997 you requested a tariff classification ruling. A sample was submitted for examination and will be returned per your request. The submitted sample is novelty hat with the likeness of the character "Mickey Mouse". It is constructed of a plastic face, knit man-made textile covered plastic ears, a rear crown of knit polyester mesh and a cotton sweatband and has a retail selling price of $15.50 each. A furnished material breakdown indicates that the textile components cost $0.668 per unit and the plastic components cost $0.622 per unit. The hat at issue is not considered an item of Chapter 95 (Festive, carnival or other entertainment articles) as it is not made of non-durable material such as paper, foil, etc. Hats of this type are usually intended for one time use. The subject hat is well made of durable components. The subject hat is a composite good consisting of textile and plastic components. The textile ears are representative of the character "Mickey Mouse" and the plastic face is that of the character "Mickey Mouse". From a visual and cost perspective the plastic face and the textile ears each contribute significantly to the essential character of the hat and according to GRI 3(c) the hat will be classified under the heading which occurs last in numerical order among those which equally merit consideration. The competing headings are HTS 6505.90.6090 vs. 6506.91.0060. The applicable subheading for the "Mickey Mouse" novelty hat will be 6506.91.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other headgear, whether or not lined or trimmed: Other: Of rubber or plastic.... Other." The rate of duty will be one percent ad valorem. Country of Origin Marking You have also enquired as to the applicable country of origin marking requirements. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. The hats are made in China and should therefore be marked in English so as to indicate this fact (e.g., "Made in China"). 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 Martin Weiss at 212-466-5881. Sincerely, Paul K. Schwartz Chief, Textiles and Apparel Branch National Commodity Specialist Division