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NY K84203




March 23, 2004
CLA-2-65:RR:NC:3:353 K84203

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.1540

Mr. Randy Williams
Seasons USA, Inc.
18644 E. Powers Lane
Aurora, CO 80015

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

Dear Mr. Williams:

In your letter dated March 4, 2004 you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample an “Adult Crown Birthday Hat” is made of knit velvet 65% cotton/35% polyester fabric. The hat covers the crown of the head and appears as a crown with faux jewels and bells at each point of the crown.

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 “Adult Crown Birthday Hat” will be 6505.90.1540, Harmonized Tariff Schedule of the United States (HTS), which provides for "Hats and other headgearmade up from lace, felt or other textile fabricOther: Of cotton, flax or both: Knitted, Of cotton: Other: Other." The duty rate will be 7.9% ad valorem. The textile category designation is 359.

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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