The tariff classification of hats from China

N320728 August 12, 2021 CLA-2-65:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6505.00.6090; 9903.88.03 Mr. Long Vu Walgreen Co. 304 Wilmot Road, MS# 3163 Deerfield, IL 60015 RE: The tariff classification of hats from China Dear Mr. Vu: In your letter dated July 29, 2021, you requested a tariff classification ruling. Item 357661 is a child’s hat which you state is constructed of 100 percent polyester knit fabric. The hat is stated to resemble Jack Skellington from the Nightmare Before Christmas and measures approximately 19 inches in length. The hat features a pom-pom on the top and a faux fur cuff with a bat/bow tie design. Item 357801 is a child’s hat which you state is constructed of 100 percent polyester knit fabric. The hat is stated to resemble Sally from the Nightmare Before Christmas and measures approximately 19 inches in length. The hat features a pom-pom on the top, a faux fur cuff and a felt holly design with a button in the center. The unusual patterns featured on this headgear detract from any similarity to the accepted motif of a classic Santa hat. These patterns differentiate the headgear to the point that there is no nexus to the Santa Hats that Customs and Border Protection (“CBP”) has historically classified as festive articles of heading 9505, Harmonized Tariff Schedule of the United States (“HTSUS”). To be classified as a Santa hat, the physical appearance of the hat must be so intrinsically linked to Christmas that its display at any other time would be aberrant. Since the instant items do not sufficiently resemble a traditional Santa hat, the use of this item as headgear at any other time would not be considered aberrant. You have indicated that these items contain braid, but our observations have indicated that they do not. The applicable subheading for both items 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6505.00.6090, HTSUS, unless specifically excluded, are subject to an additional 25 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 6505.00.6090, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at the following addresses:https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions https://www.cbp.gov/trade/remedies/301-certain-products-chinaDuty 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