The tariff classification of a child’s duckling hat from China and Taiwan.

NY E83082 June 25, 1999 CLA-2-65:RR:NC:3:353 E83082 CATEGORY: Classification TARIFF NO.: 6505.90.8090 Mr. Paul Z. Parra Ted L. Rausch Co. P. O. Box 1397 Burlingame, CA 94011 RE: The tariff classification of a child’s duckling hat from China and Taiwan. Dear Mr. Parra: In your letter dated June 3, 1999, on behalf of Salamander, you requested a classification ruling. The submitted sample is a child’s duckling hat that is constructed of woven 100% man made fiber fabric. The hat is lined and fits like a hood with a hook and loop closure under the chin. The hat is made to represent a duckling and is yellow and features wings, eyes and orange beak and feet. The Explanatory Notes (EN) to Chapter 65 state that except for certain listed articles, “…this Chapter covers hat-shapes, hat-forms, hat bodies and hoods, and hats and other headgear of all kinds, irrespective of the materials of which they are made and of their intended use (daily wear, theatre, disguise, protection, etc.).” The applicable subheading for the child’s duckling hat will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Of man-made fibers: Other: Not in part of braid...Other: Other: Other.” The duty rate will be 20.4 cents per pound plus 7.4% ad valorem. The child’s duckling hat falls within textile category designation 659. Based upon international textile trade agreements products of China and Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division