The tariff classification of a novelty hat from China.

NY H80304 May 24, 2001 CLA-2-65:RR:NC:3:353 H80304 CATEGORY: Classification TARIFF NO.: 6505.90.8090 Ms. Donna M. Dion CVS/Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a novelty hat from China. Dear Ms. Dion: In your letter dated April 30, 2001 you requested a classification ruling. The sample will be returned to you as requested. The submitted sample is a wizard hat composed of woven 100% polyester fabric. The hat is cone shaped approximately 18” in height with gold trim and star and moon emblem. The Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level. The General Explanatory Note to Chapter 65 states “…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 wizard hat will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, knitted or crocheted…whether or not lined or trimmed: Other: Of man-made fibers: Not in part of braid, Other: Other: Other.” The duty rate will be 19.7 cents/kg + 7.6% ad valorem. The wizard falls within textile category designation 659. Based upon international textile trade agreements products of China 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.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