The tariff classification of novelty hats from China

N137935 January 10, 2011 CLA-2-65:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6505.90.8090, 6505.90.6090 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, New York 11514 RE: The tariff classification of novelty hats from China Dear Ms. Tsiavos: In your letter dated December 6, 2010, you requested a tariff classification ruling. The samples will be returned to you. Item 5318 is a derby-style hat with long, red, nylon hair attached. The hat is made of 100 percent polyester felt and features a shamrock at the center. Item 5313 is an oversized tall hat with a faux buckle at the center and a wire inside the brim. The hat is made of 100 percent polyester felt. Item 5345 is a jester-style hat made of knit 100 percent velour fabric. The hat’s rim is adorned with shamrocks. The applicable subheading for items 5318 and 5313 will be 6505.90.8090, 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: Other: Not in part of braid, Other: Other: Other." The rate of duty will be 18.7 cents /kg + 6.8 percent ad valorem. The applicable subheading for Item 5345 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 the 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 the National Import Specialist at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division