CLA-2-65 OT:RR:NC:N3:353
Ms. Kim Benedetto
Seasons USA, Inc.
3434 Heather Lane
Wantagh, NY 11793
RE: The tariff classification of a novelty hat from China.
Dear Ms. Benedetto:
In your letter dated October 24, 2013, you requested a tariff classification ruling.
The submitted sample, identified as the Feather Mini Top Hat, style number AC14-0067, is a small novelty top hat constructed of 100% polyester non-woven fabric with a jacquard fabric overlay. The mini top hat is secured to the head by two metal alligator clips. The hat features a net pouf, feathers, a lace-like fabric hatband, fabric covered faux buttons and capping on the edge of the brim.
The Explanatory Notes (EN) constitutes 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.)."
The sample will be returned to you as requested.
The applicable subheading for style number AC14-0067 will be 6505.00.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Hats or other headgear, knitted or crocheted, or made from lace, felt or other textile fabrics, in the piece (but not in strips)…other: other: of man-made fibers: other: not in part of braid, other: other: other.” The rate of duty will be 18.7 cents per kilogram plus 6.8 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Kimberly Praino at (646) 733-3053.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division