The tariff classification of a novelty hat from China.

NY J81037 February 25, 2003 CLA-2-65:RR:NC:3:353 J81037 CATEGORY: Classification TARIFF NO.: 6506.91.0060 Mr. Jack Holland Seasons Best, Inc. P.O. Box 12855 2118 Ross Avenue Cincinnati, OH 45212 RE: The tariff classification of a novelty hat from China. Dear Mr. Holland: In your letter dated January 30, 2003 you requested a tariff classification ruling. The submitted sample is an Item # 10251 Biker Cap Costume that you describe as an adult hat that is constructed of extruded PVC with metal chain and metal emblem decorations. The item is a biker-style cap with a peak that is lined with a woven fabric. Examination reveals that the outer shell is constructed of PVC cellular plastic that coats a knit fabric. The knit fabric is present merely to reinforce the plastic. You state that you believe the item is properly classified under heading 9505 as a “festive article.” 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 item is considered headgear of Chapter 65. See ruling HQ 961728, dated April 8, 1999 for a detailed explanation. Chapter 59 note 2(a)(5), states that “Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes” should be classified as a plastic in chapter 39. Therefore, your cap is considered to be “of plastic.” The applicable subheading for the Item # 10251 Biker Cap will be 6506.91.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other headgear, whether or not lined or trimmed: Other: Of rubber or plastics, 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division