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NY J84137




June 20, 2003

CLA-2-65:RR:NC:3:353 J84137

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.6090

Mr. Gordon C. Anderson
C.H. Robinson International, Inc.
8967 Columbine Road
Suite 400
Eden Prairie, MN 55347-4194

RE: The tariff classification of novelty hats from China.

Dear Mr. Anderson:

In your letter dated May 5, 2003, received in this office on May 16, 2003, on behalf of Hanover Accessories, Inc. you requested a classification ruling. As requested, the samples will be returned to you.

The submitted samples are Item #s ELEP1 Elephant, CROCK1 Crocodile and BUG1 Bug Eyed Green Monster. All are constructed of knit man-made fiber plush fabric, with the headpiece lined with woven fabric. Item # ELEP1 Elephant consists of a headpiece and tail. The hood-style headpiece features large floppy ears, eyes that cover the wearer’s forehead and stuffed tusks and trunk. It is secured under the chin by a hook and look fastener. The tail is secured by an elastic band worn around the waist. Item # CROCK1 Crocodile consists of a headpiece and tail. The hood-style headpiece features ears at the top of the head, eyes that cover the wearer’s forehead, long stuffed mouth/nose and a double row of spikes/scales down the back of the neck. It is secured under the chin by a hook and look fastener. The stuffed tail is secured by an elastic band worn around the waist. Item # BUG1 Bug Eyed Green Monster hood-style headpiece features spikes/scales running from the top of the head down the wearer’s back, extended stuffed eyes and a row of white spiked teeth. It is secured under the chin by a hook and look fastener.

The individual pieces of the item, the headpiece and the tail, are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For this item, the headpiece imparts the essential character.

You believe that the three items should be classified under subheading 9505.90.6000 as festive articles. However, the elephant and crocodile are clearly identifiable as the creatures they represent through the headpiece, without the addition of the tail. In Midwest of Cannon Falls, Inc. v. United States, the Court addressed the scope of heading 9505, HTSUS, specifically, the class or kind "festive articles." In general, merchandise is classifiable in heading 9505, HTSUS, as a “festive article” when the article, as a whole:

Is not predominately of precious or semiprecious stones, precious metal or metal clad with precious metal; Functions primarily as a decoration or functional item used in celebration of and for entertainment on a holiday; and Is associated with or used on a particular holiday.

The headpieces in question do not meet criteria 2 or 3. In addition, the General Explanatory Note (EN) to Chapter 65 states “this Chapter covers hatshapes, hatforms, 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 items are considered headgear of Chapter 65. See ruling HQ 961728, dated April 8, 1999 for a detailed explanation.

The applicable subheading for the Item #s ELEP1 Elephant, CROCK1 Crocodile and BUG1 Bug Eyed Green Monster will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, knitted or crochetedOther: Of man-made fibers: Not in part of braid, Other: Other." The duty rate will be 22 cents per kilogram plus 7.7 percent ad valorem.

Item #s ELEP1 Elephant, CROCK1 Crocodile and BUG1 Bug Eyed Green Monster fall 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 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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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