CLA-2-65:RR:NC:3:353 G80946
Robert R. Siffring
Oriental Trading Company, Inc.
4206 South 108th Street
Omaha, NE 68137
RE: The tariff classification of “holiday hats” from China.
Dear Mr. Siffring:
In your letter dated August 11, 2000 you requested a classification ruling.
The submitted samples are identified as Sequin Fourth of July Jumbo Hat, St. Patrick’s Day Shamrock Hat and Christmas Elf Hat. The Sequin Fourth of July Jumbo Hat is in the shape of an oversized top hat. The hat is constructed of an exterior surface of knit fabric covered with regularly spaced sequins, and features a red, white and blue stars and stripes pattern. The hat is lined with red woven fabric. There is a layer of foam sandwiched between the exterior surface and lining. The St. Patrick’s Day Shamrock Hat is in the shape on an extra high stovepipe hat. The hat is constructed of alternating horizontal strips of green and white felt fabric. The white fabric bears a green shamrock design. The Christmas Elf Hat is jester-style with a metal bell at the tip, and has a six-pointed brim with a metal bell at each point. The hat is constructed of red and green felt material.
You believe that the hats are properly classified under HTS 9505.90.6000, as “festive articles,” and in support you cite several rulings and Midwest of Cannon Falls, Inc. v. United States. The cited rulings involve the classification of Santa Claus and Witch hats, which are not the type of hats that are the subject of this ruling.
Regarding Midwest of Cannon Falls, that ruling held that merchandise was classifiable in heading 9505, HTSUS, as a “festive article” when the article:
1. Is not predominately of precious or semiprecious stones, precious metal or metal clad with precious metal;
Functions primarily as a decoration or functional item used in celebration of and for entertainment on a holiday; and
Is associated with or used on a particular holiday.
The Sequin Fourth of July Jumbo Hat and Christmas Elf Hat contain no recognized symbol that would demonstrate an association with or use on a particular recognized holiday. The St. Patrick’s Day Shamrock Hat features a shamrock, a recognized symbol of a recognized holiday. However, since that hat is functional and this item is not a three-dimensional representation of the accepted symbol, classification cannot be as a “festive article.” As such the hats are not classifiable as “festive articles” pursuant to the Midwest decision.
The Explanatory Notes (EN) constitute the official interpretation of 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)
Based on physical examinations, all three hats are classified under subheading 6505.90. The Sequin Fourth of July Jumbo Hat is constructed of knit fabric and is classifiable under subheadings 6505.90.1540, 6505.90.1560, 6505.90.3090, 6505.90.6090, 6505.90.9030 or 6505.90.9090. The St. Patrick’s Day Shamrock Hat and Christmas Elf Hat are constructed of felt fabric (in the piece) and are classifiable under 6505.90.2060, 6505.90.2590, 6505.90.4090, 6505.90.8090, 6505.90.9030 or 6505.90.9090. However, without a component material breakdown, this office cannot classify the merchandise at the 8 or 10 digit Harmonized (HTS) level. When this information is available, you may wish to consider resubmission of your request to obtain a ruling at the 8 and 10 digit HTS level. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
The merchandise is from China, and based on international textile trade agreements may be 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