The tariff classification of a novelty hat from China.

N256538 September 16, 2014 CLA-2-65 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6505.00.6090 Mr. Danny Chin Advance International 505 Eighth Avenue Room 900 New York, NY 10018 RE: The tariff classification of a novelty hat from China. Dear Mr. Chin: In your letter, which was received by this office on August 22, 2014, you requested a tariff classification ruling. The submitted sample, identified as a “Beer Mug Hat,” measures approximately 11 inches in height with a brim that measures approximately 3 ½ inches in width. The hat, which is constructed of 100% polyester knit fabric, is an exaggerated representation of a mug of beer. The lined hat has a padded fabric handle on one side and the upper portion of the crown is constructed of a long pile white fabric meant to depict foam. You have suggested classification under tariff subheading, 9505.90.6000, HTSUS, which provides for festive articles. 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 applicable subheading for the a “Beer Mug Hat” 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 kimberly.praino@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division