The tariff classification of a Halloween Wizard Hat from Taiwan and a Halloween Adult Crooked (Witch) Hat from China.

NY I83365 July 18, 2002 CLA-2-95:RR:NC:SP:225 I83365 CATEGORY: Classification TARIFF NO.: 6505.90.6090; 9505.90.6000 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a Halloween Wizard Hat from Taiwan and a Halloween Adult Crooked (Witch) Hat from China. Dear Ms. Liu: In your letter dated June 20, 2002, you requested a tariff classification ruling. You submitted the following samples and photographs: Style #W79C7556, Halloween Wizard Hat, is a cone-shaped hat constructed of knit 100% polyester fabric with foam backing and woven fabric trim and available in two colors: purple with silver stars, moon and trim, or black with gold stars, moon and trim. 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.).” Therefore, the Halloween Wizard Hat, which has a generic motif and is not tied exclusively to any specific holiday, will be classified in Chapter 65. Style #W79C7598, Halloween Adult Crooked (Witch) Hat, consists of three designs of a hat that resembles a traditional witch’s hat cone-shaped with a large brim. This style has the cone bent at its tip. The hat has wire sewn around the outer edge to provide shape and measures approximately 18 inches in diameter. The applicable subheading for Style #W79C7556, Halloween Wizard Hat, 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…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 rate of duty will be 23.9 cents per kilogram plus 8.4% ad valorem. Style #W79C7556, Halloween Wizard Hat, falls within textile category designation 659. Based upon international textile trade agreements products of 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.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. The applicable subheading for Style #W79C7598, Halloween Adult Crooked (Witch) Hat, will be 9505.90.6000, HTS, which provides for Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division