The tariff classification of a novelty hat from China.

NY L83771 April 20, 2005 CLA-2-65:RR:NC:3:353 L83771 CATEGORY: Classification TARIFF NO.: 6505.90.6090 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a novelty hat from China. Dear Mr. Crago: In your letter dated March 28, 2005, you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, style W079CA04068 is novelty hat, which you call a Halloween Lighted Top Hat. The hat appears to be an oversized top hat. The hat is constructed from polyester knit fabric with foam to make the hat stand up and a lining. The hat contains a small battery pack enclosed in a small pocket near the rim containing a cell battery that causes the LED lights on top of the hat to blink. The hat will be imported in various color combinations. 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 applicable subheading for style W079CA04068 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 from knitted or crocheted fabrics: not in part of braid, other: other: other. The duty rate will be 20 cents per kilogram plus 7 percent ad valorem. Style W079CA04068 falls within textile category designation 659. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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