CLA-2-65:RR:NC:3:353 H87806

Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a novelty hat from China.

Dear Ms. Liu:

In your letter dated February 11, 2002, you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, is novelty hat, which you call a “Halloween Magic Hat”. The hat appears to be an oversized top hat with a hatband. The hat is constructed from a knit polyester fabric with a compact polyurethane coating. The item has a foam filling and a polyester lining under the polyurethane outer shell.

The applicable subheading for style W79C7620 will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for hats and 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 . . .: 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 duty rate will be 23.9 cents per kilogram plus 8.4 percent ad valorem.

Style W79C7620 falls within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division