The tariff classification of novelty hats from China.

NY L81208 January 10, 2005 CLA-2-65:RR:NC:3:353 L81208 CATEGORY: Classification TARIFF NO.: 6505.90.6090; 6505.90.8090; 9505.90.6000 Ms. Emily Huang Handerson, Handicraft Mfg.Co. 11F/6, Jian-Ba Road, Chung-Ho Taipei, Taiwan RE: The tariff classification of novelty hats from China. Dear Ms. Huang: In your letter dated November 22, 2004, you requested a classification ruling. Your submitted sample, Style AG-0815-01, Hippie Hat Pink is a knit polyester oversized newsboy cap. The cap features eight panels, sweat band, a lining, a top fabric covered button and a plastic bill covered with the fabric Style AG-1109-00, Dracula Hat is a woven polyester foam backed top hat style hat. The hat features a lining and a brim. Style AG-1111-00 , Gold Spider Web hat with feathers is a traditional black witch hat that is cone shaped with a spider design and has a large circular brim with a wire sewn around the outer edge to provide shape, the hat is made man-made fiber fabric. The brim is trimmed with feathers. 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 AG-0815-01 will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric. . . .: other: of man-made fibers: knitted or crocheted or made up from 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 applicable subheading for style AG-1109-00 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 18.7 cents per kilogram plus 6.8 percent ad valorem. The applicable subheading for style AG-1111-00 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The duty rate will be Free. 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