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NY I82388




June 27, 2002

CLA-2-65:RR:NC:3:353 I82388

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.6090; 6505.90.8090

Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of novelty hats from Taiwan.

Dear Ms. Liu:

In your letter dated June 5, 2002 you requested a classification ruling. As requested, the samples will be returned to you.

You have submitted five samples of novelty hats. The first submitted sample is a “Jester Hat, Halloween Head Decoration”. The hat is constructed of a 100% acrylic nonwoven felt material.

The second sample is an oversized top hat which you call a “Orange Polka Dot, Halloween Head Decoration”. The hat is constructed from a knit 100% polyester fabric. The item has a foam lining to give it body.

The third sample is an oversized top hat which you call a “Checkerboard, Halloween Head Decoration”. The hat is constructed from a knit 100% polyester fabric. The item has a foam lining to give it body.

The fourth sample is an oversized top hat which you call a “Smiley Face, Halloween Head Decoration”. The hat is constructed from a knit 100% polyester fabric. The item has a foam lining to give it body.

The fifth sample is an oversized “cat in the hat” type hat which you call a “Prisoner Black/White, Halloween Head Decoration”. The hat is constructed from a knit 100% polyester fabric with a black brim and alternating pieces of black and white fabric with a black crown and numbered sticker representing prison numbers on one of the stripes. The item has a foam lining to give it body.

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.).”

The applicable subheading for the “Jester Hat” will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for hats and 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 . . .: other: of man-made fibers: other: not in part of braid, other: other: other. The duty rate will be 19.4 cents per kilogram plus 7 percent ad valorem.

The applicable subheading for “Orange Polka Dot”, “Checkerboard”, “Smiley Face” and “Prisoner” hats will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for hats and 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 . . .: 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 duty rate will be 23.9 cents per kilogram plus 8.4 percent ad valorem.

All styles fall within textile category designation 659. Based upon international textile trade agreements products of Taiwan 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 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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