CLA-2-65 OT:RR:NC:N3:353
Ms. Elsa Wong
GT Plus Limited
7/F Yau Lee Centre
No. 45 Hoi Yuen Road
Kwun Tong, Kowloon
Hong Kong
RE: The tariff classification of a novelty hat from China.
Dear Ms. Wong:
In your letter dated January 7, 2015, you requested a tariff classification ruling.
You submitted a sample of a pirate hat, identified as item number HGT57199. The tricorn-style hat is constructed of a single piece of 100% polyester felt. The edge of the brim is capped with white fabric and a skull and bones decal embellishes the center of the upturned brim.
The applicable subheading for item number HGT57199 will be 6505.00.0800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear … Other: Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading 6501, whether or not lined or trimmed: Other." The rate of duty will be 13.5 cents per kilogram plus 6.3 percent ad valorem plus 1.9 cents per article.
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