The tariff classification of novelty headgear from China.

N249146 February 5, 2014 CLA-2-65 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6505.00.8090 Ms. Peggy O’Brien Amscan, Inc. 25 Green Pond Rd Suite 1 Rockaway, NJ 07866 RE: The tariff classification of novelty headgear from China. Dear Ms. O’Brien: In your letter received on January 8, 2014, you requested a tariff classification ruling. The submitted sample, identified as item number 841667, is a novelty hat constructed of both knitted and woven 100% polyester fabric. The cap-style hat features a crown composed of a warp knit base with polyester fibers sewn onto it, which resembles curly hair. The hat also features a woven textile bill and tapered band that encircles the head and ends with an adjustable hook and loop band in the back. 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 cap is classifiable under tariff subheadings 6505.00.60 (knit polyester fabric) and 6505.00.80 (woven polyester fabric). Neither fabric imparts the essential character of the cap, which will be classified in accordance with GRI 3 (c) under the heading that occurs last in numerical order in the HTSUS. The sample will be retained for our file. The applicable subheading for item number 841667 will be 6505.00.8090, 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. 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