CLA-2 CO:R:C:G 084288 CMR 839620
Ms. Regina Robertson
Graphics International
Trading Company, Inc.
P.O. Box 419566 - Drop 376
Kansas City, Missouri 64141-6566
RE: Classification of a Santa Claus hat
Dear Ms. Robertson:
This ruling is in response to your letter of April 5, 1989,
requesting classification of a Santa Claus hat.
FACTS:
The Santa Claus hat at issue is made of 45 percent polyester, 45
percent acrylic, and 10 percent cotton materials. It is designed in
a cone shape with a synthetic fur pom-pom at the top peak and a
synthetic fur band to be fit around the forehead. The ends of the
fur band are equipped with "Velcro" to make it easier to put on and
to make it possible to adjust the fit.
The hat will be marketed as a Christmas party item and as an
accessory for a Santa Claus costume. It will be imported from China
and entered at Kansas City.
ISSUE:
Is the Santa Claus hat classifiable as a hat in Chapter 65, or
as a Christmas article or a festive article in Chapter 95?
LAW AND ANALYSIS:
Classification of products under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
"classification shall be determined according to the terms of the
-2-
headings and any relative section or chapter notes, and provided such
headings or notes do not otherwise require, according to [the
remaining GRI's taken in order]."
Hats are generally classified in Chapter 65 of the HTSUSA.
However, Chapter 65, Note 1(c) excludes "doll" hats, other toy hats
or carnival articles of Chapter 95. Chapter 95, Note 1(e), excludes
sports clothing or fancy dress, of textiles, of Chapter 61 or 62.
While the Santa hat could be considered to fall within the meaning of
fancy dress of textiles, it would not be classified in Chapter 61 or
62, but in Chapter 65; therefore, the exclusionary note does not
apply.
The hat at issue is for a festive occasion, Christmas.
Subheading 9505.10, HTSUSA, provides for articles for Christmas
festivities and parts and accessories thereof. The Explanatory
Notes, which are the official interpretation of the HTSUS at the
international level, state in the notes for heading 9505, at A(2),
that "festive articles" include:
Articles traditionally used at Christmas festivities, e.g.
artificial Christmas trees (these are sometimes of the folding
type), nativity scenes, Christmas crackers, Christmas stockings,
imitation Yule logs.
The Santa Claus hat is an article traditionally used at
Christmas festivities during the Christmas season. We believe it
most specifically falls within the heading for festive, carnival or
other entertainment articles in Chapter 95, in the provision for
articles for Christmas festivities and parts and accessories thereof.
HOLDING:
The hat is classifiable under the provision for festive,
carnival or other entertainment articles, articles for Christmas
festivities and parts and accessories thereof, other, other
subheading 9505.10.5000, HTSUSA, and is dutiable at 5.8 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: CITA
1cc: Legal Reference Section
1cc: Phil Robins