The tariff classification of a novelty hat from China.

NY J88777 October 2, 2003 CLA-2-65:RR:NC:3:353 J88777 CATEGORY: Classification TARIFF NO.: 6505.90.8090 Ms. Analee C. McKay Mario Chiodo Studios 70 Washington Street Suite 425 Oakland, CA 94607 RE: The tariff classification of a novelty hat from China. Dear Ms. McKay: In your letter dated September 10, 2003, you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, Style 5166003, Character Top Hat -Spider is a 100% polyester felt fabric Top Hat. The hat is lined and features a hatband, plastic eyes and sewn on legs extending to over the top of the hat to resemble a spider. 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. The applicable subheading for style 5166003 will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for hats and headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed . . .: other: of man-made fibers: other: not in part of braid, other: other: other. The duty rate will be 19 cents per kilogram plus 6.9 percent ad valorem. Style 5166003 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 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