The tariff classification of a novelty hat from China

N281494 December 29, 2016 CLA-2-65:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6505.00.6090 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, New York 11793 RE: The tariff classification of a novelty hat from China Dear Ms. Benedetto : In your letter dated November 16, 2016, you requested a tariff classification ruling. Your letter was accompanied by a sample. The sample will be returned to you, as requested. The submitted sample is identified as a Kids’ Flamingo Hat, Style AC18-0010. The novelty hat is constructed of 100 percent polyester brushed knit fabric with a 100 percent polyester nonwoven lining. The front of the hat is stuffed with polyester filling and has a metal infrastructure to resemble a flamingo’s body, neck and beak. The hat also features a stuffed self fabric wing sewn to each side of the flamingo’s body. The bottom of the hat has a fully enclosed elasticized opening. The applicable subheading for Style AC18-0010 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, 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. 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 https://hts.usitc.gov/current. 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, Steven Mack Director National Commodity Specialist Division