The tariff classification of a beaded hat from China.

N248328 December 19, 2013 CLA-2-65 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6506.91.0060 Ms. Peggy O’Brien Amscan, Inc. 80 Grasslands Road Elmsford, NY 10523 RE: The tariff classification of a beaded hat from China. Dear Ms. O’Brien: In your letter dated November 21, 2013, you requested a tariff classification ruling. The submitted sample, identified as a 1920’s Flapper Headpiece, is a snug fitting skull cap style hat made from plastic beads. The crown is constructed of strung plastic beads, with short strings of plastic beads hanging down along the wearer’s forehead. Longer hanging strings of beads, measuring approximately 11” in length, encircle the sides and back of the wearer’s head. You have suggested classification under tariff subheading, 3926.20.9050, HTSUS, which provides for “Other articles of plastics and articles of other materials of headings 3901 to 3914: Articles of apparel and clothing accessories, Other: Other, Other.” The Explanatory Notes (EN) constitute 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.)." This item is considered headgear of Chapter 65. The sample will be retained for our file. The applicable subheading for the beaded hat will be 6506.91.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other headgear, whether or not lined or trimmed: Other: Of rubber or plastics, Other." The rate of duty will be Free. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division