The tariff classification of novelty hats from China.

N180142 September 6, 2011 CLA-2-65 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6505.90.8090; 6505.90.6090 Mr. James Roberts J.M. Rodgers Co., Inc. 1975 Linden Blvd. Elmont, NY 11003 RE: The tariff classification of novelty hats from China. Dear Mr. Roberts: In your letter dated August 9, 2011, you requested a tariff classification ruling on behalf of Horizon Group USA, Inc. Six samples were submitted with your request, which will be returned to you. The first sample, item number 889609A, identified as Plaid Golf Hat, is a golf-style cap constructed of woven 100% polyester fabric. The lined cap has a bill and is composed of eight panels at the crown. The second sample, item number 889609B, identified as Green Stripe with Clover Top Hat, is constructed of 100% polyester felt fabric. It is an exaggerated top hat style designed with horizontal stripes of green fabric, and a stripe of yellow felt with a black felt cutout resembling a buckle on it. It is decorated with a green felt cutout of a clover. The crown of the hat is approximately 10 ½ inches in height with a 2 ½ inch brim. The third sample, item number 889609C, identified as Green/White/Orange Spangle Hat, is an exaggerated top hat style designed with horizontal stripes of orange, white and green fabric decorated with material that resembles sequins. The crown of the hat is approximately 9 inches in height with a 2 ½ inch brim. The body of the hat is constructed of knit 100% polyester fabric, while the brim is made of polyester felt fabric. The fourth sample, item number 889609D, identified as Green Leprechaun Hat, is an exaggerated top hat style designed with a stripe of black felt and a yellow felt cutout resembling a buckle. It is decorated with material that resembles sequins. The crown of the hat is approximately 7 ½ inches in height with a 2 ¾ inch brim. The body of the hat is constructed of knit 100% polyester fabric, while the brim, hatband and buckle are made of polyester felt fabric. The fifth sample, item number 889609E, identified as Beer Tinsel Hat, measures approximately 8 ¼ inches in height. The hat which is constructed of 100% polyester felt fabric is an exaggerated representation of a mug of beer. The hat has a padded fabric handle on one side and an overlay of cutout white felt, meant to depict foam. The sixth sample, item number 889609F, identified as Leprechaun Legs Hat, measures approximately 12 inches in height and is constructed of knit 100% polyester fabric. The hat appears to depict a pot of gold with stuffed fabric legs protruding from it. The applicable subheading for the Plaid Golf Hat, the Green Stripe with Clover Top Hat and the Beer Tinsel 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. The applicable subheading for the Green /White/Orange Spangle Hat, the Green Leprechaun Hat and the Leprechaun Legs 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 World Wide Web at http://www.usitc.gov/tata/hts/. Please note that ruling requests will contain a maximum of five items in order to be accepted. With future ruling requests no more than five items will be accepted by this office. 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 Kimberly Praino at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division