The tariff classification of a Mickey Ears Hat from China.

N133141 December 16, 2010 CLA-2-62:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6505.90.8090 Mr. Ben Vitale ETA Import & Export, Ltd. 1 Cross Island Plaza, 3rd Floor Jamaica, NY 11422 RE: The tariff classification of a Mickey Ears Hat from China. Dear Mr. Vitale: In your letter dated November 9 2010, on behalf of M. Hidary & Co., Inc., you requested a tariff classification ruling. The sample that you submitted will be returned to you. The submitted sample is an item that you refer to as a Mickey Ears Hat. The item is constructed of pink colored thick polyester felt fabric. The crown is shaped like a skull cap and has attached “mouse ears” and an elastic chin strap to secure the item to the head. Embroidered on the front of the skull cap are three hearts bearing the likenesses of the characters Belle, Cinderella and Sleeping Beauty. The applicable subheading for the Mickey Ears Hat will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Hats or other headgear, knitted or crocheted, or made from lace, felt or other textile fabrics, in the piece (but not in strips)…Other: Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other.” The rate of duty will be 18.7 cents per kilogram plus 6.8 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