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NY J87649





August 4, 2003

CLA-2-65:RR:NC:3:353 J87649

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.6090

Mr. Donald O’Sullivan
Fischer Beverages Int’l.
360 Hamilton Ave., Suite 1103
White Plains, NY 10601-1103

RE: The tariff classification of a novelty hat from Vietnam.

Dear Mr. O’Sullivan:

In your letter dated July 21, 2003 you requested a classification ruling.

The submitted sample is a novelty hat that resembles a pumpkin. The give-away promotional hat is made of knit 100% polyester fabric with foam on the inside and has “Murphy’s” printed on the front.

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 item is considered headgear of Chapter 65. See ruling HQ 961728, dated April 8, 1999 for a detailed explanation.

The applicable subheading for the pumpkin novelty hat will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, knittedOther: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Other: Other: Other.” The duty rate will be 22 cents/kg + 7.7% ad valorem.

The hat falls within textile category designation 659. Based upon international textile trade agreements hats from of Vietnam are not subject to quota and the requirement of a visa.

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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