CLA-2-65:RR:NC:3:353 F82865
Mr. Ted Conlon
Four Star International
229 East Main Street, Suite 201
Milford, MA 01757
RE: The tariff classification of novelty hats from China.
Dear Mr. Conlon:
In your letter dated February 3, 2000 you requested a classification ruling.
The submitted samples are Items 23201147H Americana and 23201148H Mardi Gras Hats. You state that the hats are constructed of 50% nylon and 50% PVC plastic material. Examination reveals that the hats are constructed of an outer shell of woven 100% nylon fabric with a PVC plastic material lining. The items are novelty type hats of an exaggerated top hat style. The Item 23201147H Americana Hat has an “Uncle Sam” type design of red, white and blue with gold stars on the crown with a red and blue brim,. The Item 23201148H Mardi Gras Hat has 2 ½ x 3 ½ rectangles of purple, green and gold on the crown with a purple brim.
The Explanatory Notes (EN) constitute the official interpretation off the Harmonized System at the international level. The General Explanatory Note to Chapter 65 states “…this Chapter covers hat-shapes, hat-forms, hat bodies and hoods, and hats and other headgear of all kinds, irrespective of the materials of which they are made and of their intended use (daily wear, theatre, disguise, protection, etc.).”(emphasis added)
The applicable subheading for the Items 23201147H Americana and 23201148H Mardi Gras Hats will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, knitted or crocheted, or made up from…textile fabric, in the piece (but not in strips), whether or not lined or trimmed;…: Other: Of man-made fibers: Not in part of braid, Other: Other: Other.” The duty rate will be 20 cents per kilogram plus 7.3% ad valorem.
The Items 23201147H Americana and 23201148H Mardi Gras Hats fall 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 212-637-7084.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division