The tariff classification of novelty hats from China.

N020896 January 9, 2008 CLA-2-62:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6505.90.0800, 6505.90.8090, 6505.90.6090 Ms. Irene Tsiavos Fun World 80 Voice Rd. Carle Place, NY 10119 RE: The tariff classification of novelty hats from China. Dear Ms. Tsiavos: In your letter dated December 12, 2007, you requested a classification ruling. The samples which you submitted are being returned as requested. Item 90004 Sequin Cowboy Hat is made of one piece of 100% polyester felt. The hat has a sequin headband and a sequin sewn on brim edge. Item 8069 Pimp Hat is made of knit polyester fabric with a hard foam backing and has a leopard print band. Item 8063 Fancy Pirate Hat is made of knit polyester fabric with foam backing. The hat is trimmed with a woven polyester fabric ruffle and has gold braid around the brim. The hat is also trimmed with two black ribbon bows sewn on either side of the brim, plus two removable black ostrich feathers. Item 93900 Cap’N Meyer Hat is made of woven polyester fabric with foam backing. The brim is shaped with wire and has gold ribbon and feather trim. There is also a burgundy pressed velvet tie band sewn into the hat. 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 items are considered headgear of Chapter 65. See ruling HQ 961728, dated April 8, 1999 for a detailed explanation.    The applicable subheading for Item 90004 Sequin Cowboy Hat will be 6505.90.0800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Hats and other 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: Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading 6501, whether or not lined or trimmed: Other.” The rate of duty will be 13.5 cents/kg + 6.3 % +1.9 cents/article ad valorem. The applicable subheading for Item 93900 Cap’N Meyer Hat will be 6505.90.8090, Harmonized Tariff Schedule of the United States which provides for "Hats and other 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; hair-nets of any material, 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% ad valorem. The textile category designation is 659.       The applicable subheading for the Items 8069 Pimp Hat and 8063 Fancy Pirate Hat will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other 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; hair-nets of any material, whether or not lined or trimmed: Other: Of man-made fibers: Not in part of braid, Other: Other." The duty rate will be 20 cents/kg + 7% ad valorem. The textile category is 659. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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