The tariff classification of novelty hats from China.

N203186 February 28, 2012 CLA-2-65 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6505.00.6090 Ms. Paulina Dong Seasonal Visions International Inc. 1368 Park Avenue Emeryville, CA 94608 RE: The tariff classification of novelty hats from China. Dear Ms. Dong: In your letter dated January 27, 2012, but received on February 6, 2012, you requested a tariff classification ruling. You have submitted five samples of novelty hats. The first sample, style 5168003, is identified as a Buccaneer Tricorn Hat. Although you state that the hat is constructed of woven polyester fabric, upon examination, it was determined that the fabric is of knit construction. The tri-cornered hat has gold trimming around the edges and a feather on the side. A thin wire runs around the outer edge to provide shape and there are snaps on each side of the hat that affix the brim to the crown portion in order to create the tri-corner shape. Style 8156002, identified as a Top Hat with Gold Shamrocks, is constructed of 100% polyester knit fabric printed with gold clover. The oversized top hat is lined and features a velvet-like hat band with a gold plastic buckle and a three inch wide brim with a wired edge. The crown of the hat is approximately 11 inches in height with a 3 inch brim. Style 8156006, identified as a Leprechaun Hat, is constructed of 100% polyester knit fabric. The lined hat features a five inch cuff, to which padded ears are attached and a small bell at the tip. The front of the hat is decorated with a green felt cutout of a clover. Style 8156001, identified as a Sequin Green Top Hat, is constructed of 100% polyester knit fabric with a foam frame and a textile lining. The oversized top hat is decorated with small round plastic disks, resembling sequins, a fabric hat band and an appliquéd fabric clover on the front. The crown of the hat measures approximately 9 inches in height with a 3 ½ inch brim. Style 8156011, identified as a Green Tinsel Top Hat with Beard, is constructed of 100% polyester knit fabric with an internal high density foam padding. The crown of the hat measures approximately five inches in height with a 1 ½ inch brim, a ribbon hat band and an attached green beard. The Explanatory Notes (EN) constitutes the official interpretation of the Harmonized System at the international level. The General Explanatory Note to Chapter 65 states “…this Chapter covers hat-shapes, hat-forms, hat bodies and hoods, and hats and other headgear of all kinds, irrespective of the materials of which they are made and of their intended use (daily wear, theatre, disguise, protection, etc.).” These items are considered headgear of Chapter 65. See ruling HQ 961728, dated April 8, 1999 for a detailed explanation. The samples will be returned to you as requested. The applicable subheading for Styles 5168003, 8156002, 8156006, 8156001 and 8156011 will be 6505.00.6090, 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 rate of duty 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/. 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, Thomas J. Russo Director National Commodity Specialist Division