The tariff classification of a Christmas Stocking and a Knitted Hat from China.

N065646 June 25, 2009 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 6505.90.6090 Mr. Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a Christmas Stocking and a Knitted Hat from China. Dear Mr. Crago-Edwards: In your letter dated June 16, 2009 you requested a tariff classification ruling. You submitted a sample of "Baby’s 1st Christmas” Stocking and Hat identified as item number A075DA03167, which is being returned upon your request. Although packaged together, the "Baby’s 1st Christmas” Stocking and Hat, is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Wearing a hat is a different activity than hanging a stocking. Therefore, the stocking and hat must be classified separately. The Christmas stocking measures approximately twelve inches in length and is made of one hundred percent polyester pile fabric. The body of the stocking is constructed of alternating strips of blue and white fabric. The stockings will also be made and imported in pink and white stripes and red and white stripes. “Baby’s 1st Christmas” is embroidered on the cuff and the stocking will be used to decorate the home during the Christmas holiday. The second item is a cuff style hat made of one hundred percent polyester pile fabric. The body of the hat is conical shaped and constructed of alternating horizontal strips of blue and white fabric. The hats will also be made and imported in pink and white stripes and red and white stripes. A pom-pom is attached to the end of the hat, and “Baby’s 1st Christmas” is embroidered on the cuff. The applicable subheading for the Christmas Stocking will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other." The rate of duty will be Free. The applicable subheading for the Knitted 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...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 rate of duty will be 20 cents per kilogram plus 7 percent ad valorem. However, such classification may be affected by the current litigation in the Court of International Trade (CIT) in Michael Simon Design, Inc. v. United States, Consolidated Case No. 09-00016, and Target Stores v. United States, Case No. 09-00039 (collectively, “Michael Simon II”), in which plaintiffs are challenging the implementation of Note 1(v) to Chapter 95 and Subheading 9817.95.05. Accordingly, upon request, liquidation of entries of this merchandise shall be extended pursuant to 19 C.F.R. 159.12(a)(1)(ii) and (d)(2). A request may cover more than one entry, but each entry must be identified by number. Before an extension expires, you may, in accordance with 19 C.F.R. 159.12(d)(2), request another extension in writing, up to the three year statutory limit for extension of liquidations in 19 C.F.R. 159.12(e). If you do not request that the liquidation of your entries be extended, or the current litigation has not been resolved at the end of the 4-year period from the date of entry, the entry shall be liquidated, with the articles classified under the HTSUS provision indicated in this letter, pursuant to Note 1(v) to Chapter 95, HTSUS. 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/. 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 Wayne Kessler at (646) 733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division