The tariff classification of a novelty hat from China.

NY I80289 April 22, 2002 CLA-2-65:RR:NC:3:353 I80289 CATEGORY: Classification TARIFF NO.: 6505.90.2060 Mr. Derek DeMeo Expeditors Int’l. of Washington, Inc. 1136 South 3600 West Salt lake City, UT 84104 RE: The tariff classification of a novelty hat from China. Dear Mr. DeMeo: In your letter dated March 27, 2002, on behalf of Axis Corp., you requested a classification ruling. The submitted sample is a novelty hat composed of woven 100% cotton fabric. The Jack-O-Lantern Hat has five extensions on the top, similar to a court jester hat with bells on the end of each extension. 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.).” Note 2, Chapter 65, states: assembling strips (usually not more than 5 cm in width)…”usually by sewing the strips spirally together, starting from the crown, in such a manner that each spiral overlaps the previous one.” The applicable subheading for the Jack-O-Lantern Hat will be 6505.90.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, knitted or crocheted…Other: Of cotton, flax or both: Not knitted: Certified hand-loomed and folklore products; and headwear of cotton, Other.” The duty rate will be 7.6% ad valorem. The textile category designation is 359. China is a member of the World Trade Organization (WTO), and the hat is not subject to quota or the requirements of a visa. 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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division