CLA-2-65:OT:RR:NC:N3:358
Ms. Luz Guzman
Disguise
12120 Kear Place
Poway, CA 92064
RE: The tariff classification of novelty hats from China
Dear Ms. Guzman:
In your letter dated December 4, 2018, you requested a tariff classification ruling. The samples will be returned to you under separate cover.
Style 12025-LEL, “Pirate Hat Pink,” is an adult-sized hat constructed of 100 percent polyester knit fabric laminated to a ethylene vinyl acetate (EVA) base which forms the shape of the hat. The hat features a textile skull patch on the front center, polyester woven capping around the brim, and a polyester woven side oriented hat sash.
Style 71848, “Maleficent Horns Classic,” is an adult-sized hat constructed of 100 percent polyester knit fabric. The hat features a foam-like filling material throughout the crown and the top providing the structure and the appearance of horns.
Style 73752, “Mario Child Hat” is a child-sized hat constructed from two layers of 100 percent polyester knit fabric which encase a layer of 100 percent polyurethane foam. The hat features a short peak, elastic edging at the back and a vinyl patch with the letter “M” on the front center.
Style 85219ADYLW, “Mushroom Hat” is an adult-sized hat constructed of a total of five layers. The outer portion of the hat is composed of three layers which includes a layer of 100 percent polyurethane foam sandwiched by two layers of 100 percent polyester knit fabric. The inner portion of the hat is composed of one thick layer of 100 percent polyester batting and one layer of 100 percent polyester knit lining. The hat features elastic edging around the head opening.
Style HAT-IM3222, “Jessie Hat,” is an adult-sized hat constructed from 100 percent polyester knit fabric laminated to the ethylene vinyl acetate (EVA) base which forms the shape of the hat. The hat features a 3.5 inch brim, a hatband and a knit elastic sweatband around the head opening.
Although you claim that these hats are classified in Chapter 95, Harmonized Tariff Schedule of the United States (HTSUS), as festive articles, the hats are not closely associated with Halloween and use of these hats at times other than Halloween would not be considered aberrant.
The applicable subheading for all styles 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: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid: Other: Other: Other.” The applicable rate of duty will be 20 cents per kilogram plus 7 percent as valorem.
Style 73752, “Mario Child Hat,” is eligible for a temporary reduced rate of duty under subheading 9902.14.64, HTSUS, which provides for “Hats and headgear, of man-made fibers, knitted or crocheted or made up from knitted or crocheted fabrics in the piece (but not in strips), not in part of braid, each valued at $5.00 or more (provided for in subheading 6505.00.60).” The applicable rate of duty will be 6.3 percent ad valorem with an effective period of on or before December 31, 2020.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 6505.00.6090, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6505.00.6090, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 https://hts.usitc.gov/current.
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 Michael Capanna at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division