CATEGORY: Classification s38

N194191

November 29, 2011

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

CATEGORY: Classification

TARIFF NO.: 6505.90.0800; 6505.90.6090; 6506.91.0060

Ms. Paulina Dong Seasonal Visions International Inc. 1368 Park Ave Emeryville, CA 94608

RE: The tariff classification of novelty hats from China.

Dear Ms. Dong:

In your letter dated November 11, 2011, but received on November 22, 2011, you requested a tariff classification ruling. The samples will be returned to you as requested.

You submitted a sample, identified as a Clown Bowler Felt Hat with Yarn Hair. The hat will be imported in different colors; red with yellow hair, item number 5166009; yellow with red hair, item number 5166008; and black with orange hair, item number 5166010. The hat is constructed of a single piece of 100% polyester felt. The bowler-style hat has a small brim, a ribbon hatband and five cut-out felt circles glued on the crown as decoration. The hat has long strands of yarn, which measure approximately twelve inches in length, sewn to a piece of fabric that is then attached to the sides and back of the hat.

You submitted a sample, identified as a Fedora Velvet Hat. The hat will be imported in different colors; purple, item number 5166004; black, item number 5166001; white, item number 5166002; and red, item number 5166003. The fedora-style hat is constructed of knit polyester velvet fabric. It has a brim which measures approximately three inches in width and a leopard print fabric hatband.

You submitted a sample, identified as a Child-Sized Pirate Hat, item number 5164001. The hat is constructed of 100% ethylene vinyl acetate (EVA). It has an upturned brim that measures approximately 3 inches in width and features a skull and crossbones design.

The applicable subheading for the Clown Bowler Felt Hat with Yarn Hair will be 6505.90.0800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear … Other: Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of 2 heading 6501, whether or not lined or trimmed: Other." The rate of duty will be 13.5 cents per kilogram + 6.3 percent ad valorem + 1.9 cents per article.

The applicable subheading for the Fedora Velvet Hat will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric...Other: Of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other." The rate of duty will be 20 cents per kilogram plus 7 percent ad valorem.

The applicable subheading for the Pirate Hat 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 the World Wide Web at http://www.usitc.gov/tata/hts/.

Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov (click on “For Business” and then on “Textile, Wool, Fur”).

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 Kimberly Praino at (646) 733-3053.

Sincerely,

Robert B. Swierupski Director National Commodity Specialist Division