The tariff classification of a jester hat from China.

NY K80412 November 4, 2003 65R:NC:3:353 K80412 CATEGORY: Classification TARIFF NO.: 6506.91.0060 Mr. Richard W. Jones Jacobson Hat Co., Inc. Prescott Ave, and Ridge Row Scranton, PA 185110 RE: The tariff classification of a jester hat from China. Dear Mr. Jones: In your letter dated October 27, 2003 you requested a tariff classification ruling. The Nation import Specialist is retaining the sample that you submitted. The submitted sample is a Style 19922 Mardi Gras Jester Hat. The hat has three points with bells at the end. The top of each point is a gold color, and the bottom of each point is colored purple on one side and green on the other side. A band of gold color circles the bottom of the hat. The green and purple panels are constructed of woven cotton fabric; the gold at the top of the point and bottom band are constructed of a knit man-made fiber fabric that is sandwiched between a bottom of foam and a top coating of gold colored compact plastic. Chapter 59 Note 2 (a)(3) states: 2. Heading 5903 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than: (3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any result in color (chapter 39).” The fabric layered between foam and compact plastic is considered a plastic of 3921. The jester hat is classifiable as fabric (6505) and as plastic (6506). Neither the fabric nor the plastic imparts the essential character to the hat. It will be classified according to General Rule of Interpretation 3 (c), which calls for classification “...under the heading which occurs last in numerical order among those which equally merit consideration.” The applicable subheading for the Style 19922 Mardi Gras Jester Hat 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. There are no quota restrictions or visa requirements for this merchandise. 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