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NY B85369




June 9, 1997

CLA-2-65:RR:NC:3:353 B85369

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.6090

Mr. Kevin P. Johnson
Elope Inc.
5280 Redondo Circle
Colorado Springs, CO 80918-2243

RE: The tariff classification of novelty hats from China.

Dear Mr. Johnson:

In your letter dated May 5, 1997, received in our office on May 12, 1997, you requested a classification ruling. Samples were submitted for examination.

The samples submitted are novelty hats consisting of 100% polyester tricot fabric. Style TEB resembles a joker style hat with plastic eyeballs at the tips. Style TTH resembles a jester hat with bells at the ends, described as tall horned jester hat. Style TVH is a hat with textile spikes described as the very horned hat. Style TWZ is described as the wizard hat. Style TMG is described as the madhatter.

Hats classifiable in heading 9505 are those which qualify as a costume and are made of non-durable material and flimsy construction. In general, a costume hat identifies the wearer as a particular character, creature or thing. Although the submitted hats fall within the realm of costumes, they are made of good quality materials and sturdy construction. Therefore, the subject articles are not considered festive hats Chapter 95.

Furthermore, the information you received from your manufacturer, that if "the hats were polybagged on a header card and contained no labels inside' would qualify under heading 9505 is incorrect. Please be advised that no such criteria has ever existed in the United States for costume styled hats. Labels and packaging may assist us in determining the intended use of a product but in no way are determining factors in the classification of hats.

The applicable subheading for styles, TEB, TTH, TVH, TWZ, TMG will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), 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: Not in part of braid, Other: Other. The duty rate will be 33.8 cents/kg + 12% ad valorem.

Styles TEB, TTH, TVH, TWZ, TMG falls within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 Martin Weiss at 212-466-5881.

Sincerely,

Paul K. Schwartz
Chief, Textiles & Apparel Branch

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