The tariff classification of novelty hats and a novelty eye patch from China

N149055 March 16, 2011 CLA-2-65:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6505.90.8090, 9505.90.6000, 6505.90.6090 Mr. David A. Schnider Leg Avenue, Inc. 19601 East Walnut Drive South City of Industry, CA 91748 RE: The tariff classification of novelty hats and a novelty eye patch from China Dear Mr. Schnider: In your letter dated February 10, 2010, you requested a tariff classification ruling. The samples will be returned to you. The Mini Pirate Hat and Heart Eye Patch, item 2140, are part of a pirate costume accessory kit. Both items are made of 100 percent polyester felt. The three piece miniature hat sits at the side of the head and features spangle trim on the brim and an elastic chin strap. The heart-shaped eye patch has an elastic strap. The Women’s Swashbuckler Hat, item 2098, is made of 100 percent nylon knit velour fabric. The large hat features lace-like fabric and gold trim around the brim and a bow on both sides. You state that you believe the items are properly classified under heading 9505 as “festive articles.” 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 is such that the articles are neither flimsy in nature or construction, nor lacking in durability; your items are well made. The applicable subheading for the Mini Pirate Hat will be 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.  The applicable subheading for the eye patch will be 9505.90.6000, 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: Other: Other." The rate of duty will be free. The applicable subheading for the Women’s Swashbuckler 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 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