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NY G84963




January 2, 2001

CLA-2-65:RR:NC:3:353 G84963

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.6090, 6505.90.2060, 6505.90.8090, 6307.90.9989

Mr. Michael Cooke
Pony Express Creations, inc.
9350 Trade Place, Suite C
San Diego, CA 92126

RE: The tariff classification of novelty hats from China.

Dear Mr. Cooke:

In your letter dated November 30, 2000 you requested a classification ruling. The samples will be returned to you as requested.

Five samples of novelty hats were submitted with your request. Style 201 129PEL, Econo Pharoah/Cleo hood is composed of plastic coated knit tricot man-made fiber fabric in a gold color. The hood covers the back of the neck and has a figure of a serpent at the top. Style 201 072 PEL, Little Red Riding Hood is composed of knit polyester fabric. The hood covers the head and shoulders with a tie at the front and ringlets of hair at the front of the hood. Style 201 073, Grandma Wolf the cap is composed of woven 80% cotton/20% acrylic fabric and the tail is composed of knit acrylic pile fabric. The cap resembles a sleep cap and it has pointed ears at the top. Style 900522, Mystic Turban, is composed of knit polyester fabric covered with small plastic circles. The turban has elastic around the opening and a feather and plastic beads at the front. Style 201 055Pel, 3-D Top Hat w/scary Pumpkin is composed of woven acetate fabric.

The Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level. The General Explanatory Note to Chapter 65 states “this Chapter covers hat-shapes, hat-forms, hat bodies and hoods, and hats and other headgear of all kinds, irrespective of the materials of which they are made and of their intended use (daily wear, theatre, disguise, protection, etc.).”(emphasis added)

The applicable subheading for the styles 201 129PEL, 201 072PEL and 900522 will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, knitted or crochetedfelt or other textile fabricwhether or not lined or trimmed: Other: Of man-made fibers: Not in part of braid, Other: Other: Other.” The duty rate will be 27.9 cents/kg + 9.8% ad valorem for the year 2000 and 25.9 cents/kg + 9.1% ad valorem for 2001.

The applicable subheading for the style 201 073PEL Grandma Wolf cap will be 6505.90.2060, Harmonized Tariff Schedule (HTS), which provides for “Hats and other headgear, knitted or crochetedwhether or not lined or trimmed: Other: Of cotton, flax or both: Not knitted: Certified hand-loomed and folklore products; and headwear of cotton, Other, Other.” The duty rate will be 7.7% ad valorem for the year 2000 and 7.6% ad valorem for 2001.

The applicable subheading for the style 201 073PEL Grandma Wolf tail will be 6307.90.9989, Harmonized tariff Schedule of the United States (HTS), which provides for “Other made up articles, including dress patterns: Other: Other: Other, Other: Other. The duty rate will be 7% for the year 2000 and will remain the same for 2001.

The applicable subheading for the style 201 055PEL will be 6505.90.8090, Harmonized tariff schedule of the United States (HTS), which provides for “Hats and other headgear, knitted or crochetedwhether or not lined or trimmed: Other: Of man-made fibers: Not in part of braid, Other: Other: Other.” The duty rate will be 20 cents/kg + 7.3% ad valorem for the year 2000 and 19.7 cents/kg + 7.2% ad valorem for 2001.

Styles 201 129PEL, 201 072PEL, 201 055PEL and 900522 fall within the textile category designation 659 and style 201 073PEL falls within textile category designation 359, based upon the international textile trade agreements products of China are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment.

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 Kenneth Reidlinger at 212-637-7084.

Sincerely,

Robert B. Swierupski
Director,

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