The tariff classification of novelty hats from Vietnam.

NY K82920 February 13, 2004 CLA-2-65:RR:NC:3:353 K82920 CATEGORY: Classification TARIFF NO.: 6505.90.5090 Ms. Annalee C. McKay Mario Chioso Studios 70 Washington St., Suite 425 Oakland, CA 94607 RE: The tariff classification of novelty hats from Vietnam. Dear Ms. McKay: In your letter dated January 27, 2004 you requested a classification ruling. The samples will be returned to you as requested. Four samples of novelty cocktail hats with attached masks and braided cord chin- straps were submitted with your request. The hats are composed of knit 100% polyester fabric. Styles 5167021 Green Black Widow Hat and 5167023 Purple Black Widow Hat have a textile spider and netting at the top of the hat. Style 5167022 Bat has a mask resembling the wings of a bat and a net bow at the top of the hat. Style 5167024 Devil Hat is red in color and has faux horns and netting at the top of the hat. The hat imparts the essential character to the item and the braided cord is used to facilitate keeping the hat on the head. 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 the novelty cocktail hats, styles 5167021, 5167022, 5167023 and 5167024 will be 6505.90.5090, 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 or made up from knitted or crocheted fabric: Wholly or in part of braid, Other: Other.” The duty rate will be 6.8% ad valorem. Based upon international textile trade agreements products of Vietnam are not subject to quota and the requirement of a visa. 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