Base
B888941997-10-16New YorkClassification

The tariff classification of Christmas hats from China.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

9505.10.5020

$9.6M monthly imports

Compare All →

Court Cases

1 case

CIT & Federal Circuit

Ruling Age

28 years

Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-04-29 · Updates monthly

Summary

The tariff classification of Christmas hats from China.

Ruling Text

NY B88894 October 16, 1997 CLA-2-95:RR:NC:SP:222 B88894 CATEGORY: Classification TARIFF NO.: 9505.10.5020 Ms. Sally Fox Do Rags, Inc., (Mental Headgear) 205 South 26th Street Waco, TX 76710 RE: The tariff classification of Christmas hats from China. Dear Ms. Fox: In your letter dated August 18, 1997, you requested a tariff classification ruling. You have submitted two samples of red and white Santa type Christmas hats that are identified as style #DS-7010, Grinch Hat with the Grinch logo on a plastic patch and Style #F3574, Santa Claus Hat with the Mental logo embroidered on the fabric. Both hats are made of 100 percent polyester fleece material. The applicable subheading for both of the Christmas hats mentioned above will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for festive...articles for Christmas festivities and 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 Masterson at 212-466-5892. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division