The tariff classification of novelty hats from China.

N250716 March 11, 2014 CLA-2-65 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6505.00.6090 Ms. Jaclyn Groff LF Products Pte Ltd DBA Palamon International 702 SE 5th Street Suite 20 Bentonville, AR 72712 RE: The tariff classification of novelty hats from China. Dear Ms. Groff: In your letter dated February 12, 2014, you requested a tariff classification ruling. The first sample submitted, identified as “Panda Hoodie,” item number 80039, is a novelty hat constructed of man-made fiber knit pile fabric. The black and white hat features a satin lining, sewn-on panda ears and earflaps. The second sample submitted, identified as “Unicorn Hoodie,” item number 80034, is a novelty hat constructed of man-made fiber knit pile fabric. The multi-colored hat features a lining, sewn-on unicorn ears, earflaps, and a stuffed fabric horn sewn onto the crown. The applicable subheading for item numbers 80039 and 80034 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division