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NY M85441





August 31, 2006

CLA-2-65:RR:NC:N3:353 M85441

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.90.6000, 6505.90.8090

Mr. William Wratschko
Customs Clearance Int’l., Inc.
880 Apollo St. #334
El Segundo, CA 90245

RE: The tariff classification of headband and novelty hat from China.

Dear Mr. Wratschko:

In your letter dated August 3, 2006, you requested a classification ruling.

Two samples were submitted with your request.

Reindeer Headband is composed of 100% felt. The headband is rigid, covered with fabric and has two antlers at the top. Elf Hat made of 100% felt material. The elf hat is composed of man-made fiber needlepoint felt fabric. The hat is cone shaped with a pom pom at the top and a second layer of fabric around the rim of the hat.

The Explanatory Notes (EN) constitutes 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 Reindeer Headband will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles, parts and accessories thereof: other: other. The duty rate will be Free.

The applicable subheading for the Elf Hat will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Hats and other headgear, knitted or crochetedfelt or other textile fabricwhether or not lined or trimmed: Other: Of man-made fibers: Other: Not in part of braid, Other: Other.” The duty rate will be 18.7 cents/kg + 6.8% ad valorem. The textile category designation is 659.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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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