The tariff classification of novelty hats from Vietnam.

NY K82287 January 26, 2004 CLA-2-65:RR:NC:3:353 K82287 CATEGORY: Classification TARIFF NO.: 6505.90.8090 Ms. Annalee C. Mc Kay Mario Chiodo Studios 70 Washington St., Suite 425 Oakland, CA 94607 RE: The tariff classification of novelty hats from Vietnam. Dear Ms. Mc Kay: In your letter dated December 30, 2003 you requested a classification ruling. The samples will be returned to you as requested. Six samples of novelty hats were submitted with your request. The hats are made of felt 100% polyester fabric and are cone shaped with a small brim. Each hat resembles a character. Style 5167004, Devil Tail has plastic eyes and horns on the sides of the hat. Style 5167005 Crashed Witch, has the face of a character and a boot at the top and center of the hat. Style 5167006, Ghost has eyes at the top of the hat and felt hands at the sides. Style 5167048, Bat has eyes at the bottom of the hat and felt wings at the sides. Styles 5167049, Purple People Eater, has a large eye at the center faux hair and arms at each side of the hat. Style 5167050, Spider has eyes at the front faux hair and felt legs. The applicable subheading for the novelty hats, styles 5167004, 5167005, 5167006, 5167048 5167049 and 5167050 will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for "Hats and other headgear…Of man-made fibers: Other: Not in part of braid, Other: Other: Other." The duty rate will be 18.7 cents/kg + 6.8% ad valorem. Styles 5167004, 5167005, 5167006, 5160748, 5167049 and 5167050 fall within textile category designation 659. Based upon international textile trade agreements products of Vietnam 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