The tariff classification of a novelty hat set from China.

N249152 January 17, 2014 CLA-2-65 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6505.00.5090 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a novelty hat set from China. Dear Ms. Tsiavos: In your letter dated January 6, 2014, you requested a tariff classification ruling. The submitted sample, identified as an Adult Monster Hoodie Set, item number 93439, consists of a novelty hat, fingerless gloves and boot covers. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The novelty hat imparts the essential character of the set. The lined hat is constructed of 100% polyester plush knit fabric. The hat features the face of a monster with teeth, eyes, and two horns. Long braids with attached pom-poms extend from the earflaps. The same set will also be imported in a child’s size under the item number 93438. The applicable subheading for item numbers 93439 and 93438 will be 6505.00.5090, 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: Wholly or in part of braid, Other: Other." The rate of duty will be 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