CLA-2-65:OT:RR:NC:N3:358
Ms. Peggy O’Brien
Amscan, Inc.
25 Green Pond Road
Suite 1
Rockaway, NJ 07866
RE: The tariff classification of graduation caps from China
Dear Ms. O’Brien:
In your letter dated November 13, 2015 you requested a tariff classification ruling. You submitted two samples with your letter. The samples will be returned to you, as requested.
Item 255001, described as an Autograph Grad Cap, is a well-made mortarboard graduation cap. The rigid flat top, measuring approximately 9X9 inches, is covered with 100 percent polyester knit fabric. A partially elasticized cylindrical headpiece of the same fabric is attached to the underside of the top to hold the cap in place on the head. The cap features a fabric-covered button at the center of the mortarboard, an attached tassel with three plastic beads and an elasticized loop which holds a ball point pen. Well-wishers may use the pen to sign the mortarboard and congratulate the graduate. The cap and pen are considered a composite good with the cap imparting the essential character.
Item 255002.08 is described as a Paper Graduation Cap. The 9X9 flat top of the cap is made of cardboard. There is a hole punched in the center of the top which secures a tassel. The cap is held to the head with a cylindrical paper headpiece attached to the underside of the top.
In your letter, you suggest the classification of the Paper Graduation Cap is 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), due to its flimsy nature. You state that the item would not be worn as a hat; although, the packaging depicts a child wearing the hat. We believe that this item will be worn as a hat as represented on the packaging. Additionally, paper headwear is excluded from Chapter 48 by Note 2(l) to Chapter 48.
The applicable subheading for the Autograph Grad Cap, Item 255001, will be 6505.00.6090, HTSUS, which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: 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 Paper Graduation Cap, Item 255002.08, will be 6506.99.6000, HTSUS, which provides for “Other headgear, whether or not lined or trimmed: Other: Of other materials: Other.” The rate of duty will be 8.5 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 the 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 Kim Wachtel at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division