CLA-2-65 OT:RR:NC:N3:353
Ms. Jessica Ayling
Greenbrier International, Inc.
500 Volvo Parkway
Chesapeake, VA 23320
RE: The tariff classification of novelty hats from China.
Dear Ms. Ayling:
In your letter dated September 22, 2014 you requested a tariff classification ruling.
You have submitted samples of two styles of novelty hats, identified as SKU number 175857, which you refer to as “Fourth of July Hats.” The first sample is an exaggerated top hat designed with a crown of alternating vertical stripes of red and white fabric and a blue fabric top and brim. The hat is constructed of 100% polyester knit fabric with a non-woven lining. The crown of the hat measures approximately 13 inches in height with a brim that measures approximately 2 inches in width.
The second sample is a cowboy-style hat, that measures approximately 4 ¾ inches in height with a brim that measures approximately 3 ½ inches in width. The hat has a foam frame that is entirely covered with 100% polyester knit fabric. The hat is decorated with small round plastic disks, resembling sequins and has a braided chin cord with an adjustable plastic slide fastener.
The samples will be returned to you as requested.
The applicable subheading for the exaggerated top hat will be 6505.00.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric...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 rate of duty will be 20 cents per kilogram plus 7 percent ad valorem.
The applicable subheading for the cowboy-style hat will be 6505.00.5090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric. . .Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Wholly or in part of braid, Other: Other." The rate of duty will be 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division