The tariff classification of a novelty hat from China.

N030175 June 24, 2008 CLA-2-65:OT:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6505.90.6030 Mr./Ms. Kim Young BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of a novelty hat from China. Dear Mr./Ms. Young: In your letter dated June 2, 2008, on behalf of Meijer Distribution, you requested a classification ruling. The submitted sample, Item # 2543985 Baby’s 1st Christmas Hat, is constructed of knit 100% polyester plush fabric. The infant’s jester-style hat is lined, features 3 self-fabric horn-like projections with a pom-pom at the end and a white faux fur bottom edge embroidered with the words “Santa’s Little Helper. You state that the hat will come in three colors: red, pink and white. You ask if the hat is considered a festive article. Chapter 65 only has three exclusions regarding articles classifiable in Chapter 95; Chapter 65, Note 1 states that “The chapter does not cover…(c) Dolls’ hats, other toy hats or carnival articles of Chapter 95.” The hat in question is not described in the exclusion; it is jester-style hat that and is sold in three colors: red, blue and pink. In addition, “hats and other headgear” under heading 6505 is a more specific description of the item than “festive articles” under heading 9505. The applicable subheading for the Item # 2543985 Baby’s 1st Christmas Hat will be 6505.90.6030, 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…Other: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, For babies." The duty rate will be 20 cents per kilogram + 7% ad valorem. The textile category designation is 239. 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 With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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