The tariff classification of hats, mittens and hanbag from China

N273243 March 23, 2016 CLA-2-65:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 4202.22.8050, 6116.93.8800, 6505.00.6090 Mr. William Carey Trans-Border Global Freight Systems 2103 Route 9 Round Lake, New York 12151 RE: The tariff classification of hats, mittens and hanbag from China Dear Mr. Carey: In your letter dated February 10, 2016, you requested a tariff classification ruling on behalf of your client, Udoo Planet Creations, Ltd. Your request was accompanied by four samples: the “Newdoo,” “Boodo,” “FlippMitz” and “Flippakz.” The samples will be retained by this office. The “Newdoo Redhead” is a double layered hat constructed from 100 percent polyester knit fleece fabric. The hat features a soft, narrow brim in front; two large plastic buttons on the top of the crown; one large button on the front, just above the brim; two self-fabric flaps on the top of the crown with buttonholes on the ends; six self-fabric tubular extensions, approximately 13 inches in length, sewn to each side of the top of the crown; two tubular fabric extensions, approximately 7 inches in length, sewn to the top of the crown on the right side; a knit elastic loop sewn to the front, back and on each side of the crown; and a knit elastic loop sewn to four of the tubular fabric extensions. The hat may be worn with the flaps fasted to the top of the crown using the buttons or may they be left unfastened. If left unfastened, the wearer can thread the tubular extensions through the button holes and elastic loops or the tubular extension can be braided or knotted to create different looks. The hat indicates, “One size fits most, Ages 5 and up.” The “Boodo Blinky” is a double layered hat constructed from 100 percent polyester knit fleece fabric. The black, approximately 2 inch wide, bottom band of the hat has two large plastic buttons sewn on each side. In the front, a red pocket behind the bottom band is intended to resemble a mouth; a 4 inch long red flap with a button hole on the end gives the appearance of a tongue when unfastened and two square white felt tabs resemble teeth. With the exception of where the red pocket is formed, the bottom band is sewn to an approximately 3 inch wide yellow band that goes around the crown of the head. There are two large plastic buttons sewn to the yellow band in the front and embroidery designed to resemble a closed eye. The top of the crown is formed with four panels of blue fabric. There are two self-fabric tubular extensions, approximately 9 inches in length, sewn in the top center of the crown; two black flaps, approximately 7 ¼ inches in length, with buttonholes on the ends sewn into the seam between the yellow band and blue top at the sides of the hat; and two black tabs that resemble ears sewn into the seam between the yellow band and blue top at the front of the hat. The hat may be worn with the flaps fastened to the plastic buttons or left unfasted. The hat indicates “One size fits most, Ages 5 and up.” The “FlippMitz” is a package containing two mittens.  The mittens are constructed from 100 percent polyester fleece knit fabric and feature a cotton lining, a rib-knit cuff and animal design elements applied to the upper surface.  The mittens “flip” over at the top to reveal a different animal.  The “Flippakz” is a novelty handbag constructed with an outer surface of 100 percent polyester textile material. It is designed and sized to contain the small personal effects that would normally be carried on a daily basis. It measures approximately 7.25” (W) x 8” (H) x 0.25” (D). The bag is of a durable construction and suitable for repetitive use. The marketing material provided for all of the items indicate they are, “FUNctional Wearable Toys Kids Love!” You state in your request that you believe the hats and handbag are classifiable as toys under 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS); however, any amusement these items may provide is incidental to their utilitarian functions. In considering the headwear, we find that both styles are both durable and fully functional; therefore, they are provided for under Chapter 65. Moreover, Note 1(u) to Chapter 95 excludes mittens from the chapter while Note 1(d) excludes sports bags or other containers of heading 4202. The applicable subheading for the “Newdoo” and “Boodo” novelty hats will be 6505.00.6090, HTSUS, which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: 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. The applicable subheading for the “FlippMitz” mittens will be 6116.93.8800, HTSUS, which provides for “Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: Without fourchettes.”  The duty rate will be 18.6 percent ad valorem. The applicable subheading for the “Flippakz” handbag will be 4202.22.8050, HTSUS, which provides for “Handbags, whether or not with shoulder strap, including those without handle: With outer surface of sheeting of plastic or of textile materials: With outer surface of textile materials: Other: Other: Other…Of man-made fibers.” The rate of duty will be 17.6 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 the 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division