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NY N010516




May 21, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6506.91.0060

Mr. Lane Fragomeli
Paper Magic Group
345 7th Ave., 6th Floor
New York, NY 10001

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

Dear Mr. Fragomeli:

In your letter dated April 20, 2007, you requested a classification ruling. The sample will be returned to you.

The submitted sample, Style 6571173-LJTA is a Black Biker Hat is a novelty hat for adults that is part of a 6571177-LJTA hat assortment. The hat is made of cellular plastic material with a textile backing present merely for reinforcing purposes and has six panels, a peak and a chain decoration. The hat will also be imported in Style 6576331LJTA, Pink Biker Hat and Style 6576332-LJTA, Silver Biker 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.

      Chapter 59 note 2(a)(5), states that "Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes" should be classified as a plastic in chapter 39. Therefore, your cap is considered to be "of plastic."

      The applicable subheading for the Style 6571173-LJTA, 6576331-LJTA and 6576332-LJTA, Biker Cap will be 6506.91.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other headgear, whether or not lined or trimmed: Other: Of rubber or plastics, Other." The rate of duty will be Free.

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/.

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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