The tariff classification of a novelty hat and beard from China, Taiwan and Vietnam.

N077384 October 16, 2009 CLA-2-65:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6505.90.6090 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, New YORK 11514 RE: The tariff classification of a novelty hat and beard from China, Taiwan and Vietnam. Dear Ms. Tsiavos: In your letter dated September 24, 2009, you requested a tariff classification ruling. Style 5323 Leprechaun Hat and Beard are made of knit polyester fabric. The hat has a 5” high crown and a 1 ½” brim with a hat band and buckle. Accompanying the hat is a beard with an elastic strap attached. General Rule of Interpretation (GRI) 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In this case, the hat imparts the essential character of the set. 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 leprechaun-style hat and is green color. 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 Style 5323 Leprechaun Hat and Beard Set 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 duty rate will be 20 cents per kilogram plus 7 percent ad valorem. 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 Kenneth Reidlinger at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division