The tariff classification of novelty hats from China

N301677 December 6, 2018 CLA-2-65:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6505.00.8090, 9903.88.03 Mr. Ted Conlon Fourstar Group USA Inc. 189 Main St. Ste. 31 Milford, MA 01757 RE: The tariff classification of novelty hats from China Dear Mr. Conlon: In your letter dated November 5, 2018, you requested a tariff classification ruling. Six samples were submitted to this office, which will be retained for training purposes. Item 22037861 and 22307863 each identified as a “Witch’s Hat…” are adults’ size novelty hats. In your submission, you state that both hats are constructed of fabric composed wholly of polyester. You indicate that each hat has a nonwoven lining composed wholly of polyester. The hats will be manufactured in China. While you state that items 22037861 and 22307863 are constructed using only knitted and nonwoven fabrics, our observations indicate otherwise. Both hats have a woven brim within which a metal support wire has been sewn. The crown of each hat varies slightly in construction and while both have a nonwoven lining, the middle and outer most layer, respectively, are of woven construction, with the outer most layer of the crown of 22037861 being constructed of a knit fabric containing metalized yarns. Each hat has been embellished; 22037861 with faux feathers and a bow of woven and knit fabrics; and 22307863 with a woven bow and knit veil. Item 22037865 and 22037866 each identified as a “…Fedora with Zebra band,” are adults’ size novelty hats, and differ only in color. In your submission you state that the hats are constructed of ethylene vinyl acetate (EVA) which forms the base of the hat “pressing with a layer of pile (flocking texture) on the surface.” However, our obersvations indicate that the EVA has been laminated to a 100 percent polyester knit fabric which forms the decorative outer surface of the hats. Neither hat has been flocked. Both hats feature a knitted hat band approximately 1 inch in width printed with a “zebra” pattern. The hats will be manufactured in China. Item 22037864, identified as “Top Hat,” is an adults’ size novelty hat. In your submission you state that the hats are constructed of ethylene vinyl acetate (EVA) which forms the base of the hat “pressing with a layer of pile (flocking texture) on the surface.” However, our obersvations indicate that the EVA has been laminated to a 100 percent polyester knit fabric which forms the decorative outer surface of the hat. The hat has not been flocked. The hat features a woven hat band approximately 1 inch in width and will be manufactured in China. Item 22037862, identified as “Pirate Hat,” is an adults’ size novelty bicorne hat. In your submission you state that the hat is constructed of 100 percent polyester knit fabric and a 100 percent polyester nonwoven lining. Our observations indicate that a metal wire encased in a decorative knit fabric has been sewn into the seams of the knit fabric which make up the outer surface of the hat; this construction helps provide the hat with its shape. The hat features a 100 percent polyester knit hat sash and will be manufactured in China. Item 22037862, “Pirate Hat,” is a hat that can be worn at any time, not just on a specific festive occasion. Pirate symbols are not festive motifs; therefore, classification under Chapter 95, Harmonized Tariff Schedule of the United States (HTSUS) is precluded. The applicable subheading for items 22037865, 22037866, 22037864, and 22037862 will be 6505.00.8090, 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: Other: Not in part of braid: Other: Other: Other.” The rate of duty will be 18.7 cents per kilogram plus 6.8 percent ad valorem. With regard to items 22037861 and 22307863, “Witch’s Hat…” this office is precluded from ruling on an issue which is the subject of a current or completed Customs transaction. Section 177.7 of the Customs Regulations (19 C.F.R. §177.7) provides that rulings will not be issued in certain circumstances. Specifically, § 177.7(a) reads, in pertinent part: No ruling letter will be issued in any instance in which it appears contrary to the sound administration of the Customs and related laws to do so. After reviewing your request, it has come to our attention that certain published rulings may need to be reconsidered so that we do not have in force rulings that may be inconsistent with our current views. Our Headquarters office of Regulations and Rulings intends to issue a notice pursuant to 19 U.S.C. 1625(c) to revoke or modify one or more rulings. In this manner we believe we can best meet our obligations regarding the sound administration of the HTSUS and other customs and related laws. See 19 C.F.R. §177.7(a). This notice will be published in an upcoming issue of the Customs Bulletin, available for viewing at www.cbp.gov. Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 6505.00.8090, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6505.00.8090, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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 Michael Capanna at michael.s.capanna@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division