CLA-2-65:RR:NC:3:353 I83817
Mr. Joel K. Simon
Serko & Simon LLP
666 Fifth Avenue, 16th Floor
New York, NY 10103
RE: The tariff classification of a knit hat from China.
Dear Mr. Simon:
In your letter dated June 25, 2002, on behalf of Elegant Headwear Company, Inc. and its subsidiaries, ABG Accessories and American Boy and Girl, you requested a tariff classification ruling.
The submitted sample is a Style # 201 hat constructed of knit 100% acrylic fabric with a turned up cuff. The hat has braided tie strings that enables the hat to be affixed under the chin and a braided elastic band located inside the turned inner cuff (the imported hat may or may not contain such a band). The hat is approximately 7 ½ inches in height and 6 ½ inches in width. The hat is labeled 1-3 years.
The issue is whether the hat is for “infants (babies)” or “toddlers.” Where a size range realistically reflects the normal ages of the intended wearer, and the item is either labeled or marketed in a manner consistent with the size, it will be classified as such. Hats are normally labeled and marketed from 0 to 24 months as infant’s hats, and from 2 years to 3 years as toddler hats. Thus a hat labeled 24 months is considered for infants and a hat labeled 2T is considered for toddlers. The hat in question is labeled 1-3 years and spans both infants and toddler designations. Therefore, the size range cannot be used to determine whether the hat is for an infant or a toddler.
Your office has supplied information regarding the sizing of infants (babies) and toddler hats. The information is from various sources, including the Centers for Disease Control (CDC), Highway Safety Research Institute, National Institute of Standards and Technology, and industry retailing size charts. All sizing is based on the circumference of the head. The average 24 month /2 year old has a 18 to 20 inch head circumference; 24 months/2 years is also the dividing point for infant and toddler sizes. It is also the point at which you can have infants or toddler hats with a normal overlap of range of size (circumference). Therefore, if a hat is designed to fit an 18 to 20 inch circumference head and it is labeled 24 months it would be considered infants; the same hat labeled 2T would be considered toddler.
You state that your hat, labeled 1-3 years, has a thirteen-inch circumference and is therefore an infants (babies) hat. However, it is not the circumference of the hat that is important, rather it is the size of the head it is designed to fit that is important. The hat in question is made of knit fabric that stretches. This office tested the hat and finds that it would fit a head circumference of no larger than 15 to 16 inches. This is well within the bounds of an infant hat. The hat could fit almost no 24-month or 2 year old.
The applicable subheading for the Style # 201 Hat (with or without the inner braided elastic band) will be 6505.90.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric…whether or not lined or trimmed: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Wholly or in part of braid, For babies.” The duty rate will be 6.9% ad valorem.
The Style # 201 Hat falls within textile category designation 239. However, China is a member of the World Trade Organization (WTO), and the Style # 201 Hat is not subject to quota or the requirements of a visa.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in connection with the ruling request and incorporated therein, either directly, by reference, or by implication, is accurate and complete in every material respect.
This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.
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