The tariff classification of a novelty hat from China.

NY K87737 July 22, 2004 CLA-2-65:RR:NC:3:353 K87737 CATEGORY: Classification TARIFF NO.: 6505.90.6090 Mr. Alyas Matian P & A Gift 1021 Saint Ferdinand Street New Orleans, LA 70117 RE: The tariff classification of a novelty hat from China. Dear Mr.Matian: In your letter dated July 7, 2004, you requested a classification ruling Your submitted sample is a 100% polyester knit fabric Carnival Hat for Mardi Gras. The hat has a mad hatter shape with six triangular shaped extensions projecting from the top of the hat. There is a small round bell at the end of each triangle. 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 Carnival Hat will be 6505.90.6090, 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: knitted or crocheted or made up of knitted or crocheted: fabric: not in part of braid, other: other: other. The duty rate will be 20 cents per kilogram plus 7 percent ad valorem. The Carnival Hat 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