CLA-2 RR:TC:TE 958650 GGD
Mr. Steven H. Becker
Ms. Karen Bysiewicz
Coudert Brothers
114 Avenue of the Americas
New York, New York 10036-7794
RE: Revocation of New York Ruling Letter (NY) 807280; "Minnie
Mouse Ear Hat;" Toy Hat; Not Other Textile Headgear
Dear Mr. Becker and Ms. Bysiewicz:
In NY 807280, issued February 25, 1995, an article described
as a "Minnie Mouse Ear Hat" was classified in subheading
6506.91.0060, Harmonized Tariff Schedule of the United States
Annotated (HTSUSA), which provides for "Other headgear, whether
or not lined or trimmed: Other: Of rubber or plastics, Other."
We have reviewed that ruling and have found it to be in error.
Therefore, this ruling revokes NY 807280.
FACTS:
At the time NY 807280 was issued, the sample was described
as consisting of a beanie-type hat of felt material onto which a
polka-dotted ribbon and two black plastic ears were affixed,
simulating the appearance of the Walt Disney character, Minnie
Mouse. The ruling also applied to a "Mickey Mouse Hat," which
had no ribbon but was otherwise similarly configured.
ISSUE:
Whether the "Minnie Mouse Ear Hat" is classified in heading
6506, HTSUS, as other headgear, or in heading 9505, HTSUS, as a
toy hat. -2-
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with
the General Rules of Interpretation (GRI). GRI 1 provides that
the classification of goods shall be determined according to the
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRI may then
be applied. The Explanatory Notes (EN) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUS by offering guidance in
understanding the scope of the headings and GRI.
Chapter 65, HTSUS, covers headgear and parts thereof. Note
1(c) to chapter 65 states that "This chapter does not cover:
Dolls' hats, other toy hats or carnival articles of chapter 95."
Heading 6506, HTSUS, applies to "Other headgear, whether or
not lined or trimmed." The EN to heading 6506 indicate that the
heading covers all hats and headgear not classified in the
preceding headings of the chapter, or in chapters 63, 68, or 95.
The EN suggest that the heading covers, in particular, safety
headgear (e.g., for sporting activities, military or firemen's
helmets, motor-cyclists', miners' or construction workers'
helmets), whether or not fitted with protective padding or, in
the case of certain helmets, with microphones or earphones. It
thus appears that hats classifiable in heading 6506 are
utilitarian, and that at least some types of the headgear covered
perform extremely important functions.
Among other goods, chapter 95, HTSUS, covers toys. Although
the term "toy" is not specifically defined in the tariff, the EN
to chapter 95 indicate that the chapter covers toys of all kinds
whether designed for the amusement of children or adults. It has
been Customs position that the "amusement" requirement means that
a toy should be designed and used principally for amusement and
should not serve a utilitarian purpose.
Among other items, heading 9505, HTSUS, provides for
festive, carnival or other entertainment articles. The EN to
heading 9505 state, in part, that the heading covers:
(A) Festive, carnival or other entertainment articles, which
in view of their intended use are generally made of non-durable material. They include: -3-
(1) Decorations such as festoons, garlands, Chinese
lanterns, etc., as well as various decorative articles
made of paper, metal foil, glass fibre, etc....
(3) Articles of fancy dress, e.g., masks, false ears
and noses, wigs...and paper hats. However, the heading
excludes fancy dress of textile materials, of Chapter
61 or 62.
The "Minnie Mouse Ear Hat" is not similar to the types of
functional headgear cited as examples in the EN to heading 6506,
HTSUS. The hat is non-durable and, if functional at all, its
decorative nature clearly predominates over any utilitarian
purpose. It is thus similar to the types of articles cited in
the EN to heading 9505 (e.g., false ears, paper hats, etc.). We
find that the article is principally designed for amusement and
is, therefore, a toy hat excluded from chapter 65, HTSUS. The
"Minnie Mouse Ear Hat" is classified in subheading 9505.90.6020,
HTSUSA.
HOLDING:
The article identified as a "Minnie Mouse Ear Hat" is
classified in subheading 9505.90.6020, HTSUSA, the provision for
"Festive, carnival or other entertainment articles...: Other:
Other, Hats: Other." The applicable duty rate is free.
NY 807280, issued February 25, 1995, is hereby revoked.
In accordance with section 625, this ruling will become
effective 60 days from its publication in the Customs Bulletin.
Publication of rulings or decisions pursuant to section 625 does
not constitute a change of practice or position in accordance
with section 177.10(c)(1), Customs Regulations (19 CFR
177.10(c)(1)).
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division