The tariff classification of novelty hats from Hong Kong or China.

NY J87220 September 12, 2003 CLA-2-65:RR:NC:3:353 J87220 CATEGORY: Classification TARIFF NO.: 6505.90.6090, 6505.90.7030 Ms. Linda Lauro Commonwealth 45 West 25th St., 5th Floor New York, NY 10010 RE: The tariff classification of novelty hats from Hong Kong or China. Dear Ms. Lauro: In your letter dated August 18, 2003 you requested a classification ruling. Five samples of novelty hats made of knit man-made fiber fabric were submitted with your request. The Sport-Ball Hat resembles a basketball with eyes. The Princess Hat resembles a crown with points at the top. The birthday Cake Hat has candles at the top and resembles a birthday cake. The Party Animal cone birthday cake has a pom pom at the top. The infant birthday cake is small in size with one candle at the top and a chin strap made of rubber covered with braid. You question whether the “Plush Party Hats” should be classified under subheading 9505.90.6000 as “festive articles”. 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 items are considered headgear of Chapter 65. See ruling HQ 961728, dated April 8, 1999 for a detailed explanation. The applicable subheading for the Sports Basket-Ball, Princess, Birthday, and Birthday Cone Cakes will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, knitted or crocheted…Other: Of man-made fibers: Knitted or crocheted…Not in part of braid, Other: Other: Other.” The rate of duty will be 22 cents/kg + 7.7% ad valorem. The textile category is 659. The applicable subheading for the Infant Birthday Cake Hat will be 6505.90.7030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, knitted or crocheted…Other: Of man-made fibers: Knitted or crocheted…Other: Wholly or in part of braid, For babies. The duty rate will be 6.8% ad valorem. The textile category designation is 239. Based upon international textile trade agreements for textile category 659 products of China are subject to quota and the requirement of a visa. Hong Kong and China are a members of the World Trade Organization (WTO), and textile category 239 for the Infant Birthday Cake is not currently subject to quota or the requirements 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division