The tariff classification of a pirate costume hat from China

N139836 January 21, 2011 CLA-2-65:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6505.90.6090 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a pirate costume hat from China Dear Ms. Benedetto: In your letter dated December 20, 2010, you requested a tariff classification ruling. Your sample will be returned as requested. The pirate hat is constructed of 100% polyester knit fabric. It features gold ribbon trim, a skull patch at the center, and a self fabric headband that may be tied on the side. The pirate hat, an accessory to a child’s full pirate costume, will be imported as style OEM11-0462. A sample of the full pirate costume was not submitted. You state that you believe the pirate hat is properly classified under heading 9505 as a “festive article.” Costumes are considered “fancy dress.” The Court of Appeals ruled on the classification of costumes in its decision in Rubie’s Costume Co. v. United States, slip op 02-1373 (Fed. Cir. Aug. 1, 2003). The decision stated that all flimsy, non-durable textile costumes that are not ordinary articles of apparel are classified under 9505.90.6000 (flimsy); all textile costumes that do not meet flimsy, non-durable standards (well made), or are ordinary articles of apparel are classified in chapters 61 or 62. The overall amount of finishing in your pirate hat is such that the article is neither flimsy in nature or construction, nor lacking in durability; it is well-made with sturdy seams, embellishments, and styling. The applicable subheading for the Pirate 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, in the piece (but not in strips), whether or not lined or trimmed; hair-nets or any material, whether or not lined or trimmed: Other: 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 kg + 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