The tariff classification of a novelty hat.

NY G87959 March 28, 2001 CLA-2-65:RR:NC:3:353 G87959 CATEGORY: Classification TARIFF NO.: 6505.90.6090 Mr. Darrell Sekin Jr. DJS International Services, Inc. P.O. Box 612785 DFW Airport, Texas 75261 RE: The tariff classification of a novelty hat. Dear Mr. Sekin Jr.: In your letter dated March 1, 2001, you requested a classification ruling. There was no indication of the country of origin of the item in your request. The sample submitted for examination will be returned per your request. The submitted sample is a hat composed of knit man-made fiber black fabric. The hat is a Santa Claus-style hat, cone shaped with a white pom-pom at the top and a white trim at the bottom. One side of the hat displays an NFL logo; the other side displays the words “HO! HO! HO!.” You state that other hats will come in various NFL team colors with their team logo and the “HO! HO! HO” statement. You believe that the hats are properly classified as “festive items” under subheading 9505.10.5020. The hat is not a traditional Santa Claus hat; it is not used as a decoration or functional item used in celebration of and for entertainment on a holiday. Rather, the hat shows support for a particular NFL team. In addition, the Explanatory Notes (EN) to Chapter 65 state “…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.).”(emphasis added) The applicable subheading for the Santa Claus-style hat with an NFL logo and the statement “HO! HO! HO!” will be 6505.90.6090, 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: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other.” The textile category designation is 659. 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.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