CLA-2 CO:R:C:G 087321 DRR
Mr. Christopher L. Thayer
Hallmark Cards, Inc.
2501 McGee-Mail Drop #376
P.O. Box 419580
Kansas City, Missouri 64141-6580
Re: Classification of infant's bonnets
Dear Mr. Thayer:
This is in reference to your letter dated April 26, 1990,
requesting the classification of two bonnets under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The merchandise at issue is represented by two bonnets
for infants. The bunny bonnet, style 895HJR4086, is made of a
nylon and polyester blend fabric that has been brushed to form
a napped surface. The bonnet has an imitation fur strip along
the front, two bunny ears attached at the crown, a bow trimmed
with two small pom-poms and a chin strap secured by hook and
loop fastener. The pumpkin hat, style 895HJR4076, is made of
100 percent nylon knit fabric, the inner lining of which has
been brushed to create a napped surface. The pumpkin hat has
a stem and leaf at the crown, a bow at one side and a chin
strap secured by hook and loop fastener. Included with the
samples are copies of promotional materials from a Halloween
and Thanksgiving catalogue which offer these bonnets, as well
as matching diaper covers and booties, for sale.
ISSUE:
What is the classification of the merchandise at issue?
-2-
LAW AND ANALYSIS:
Classification under the HTSUSA is in accordance with the
General Rules of Interpretation (GRI), taken in order. GRI 1
provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes. Heading 9505, HTSUSA, provides for festive, carnival
or other entertainment articles. Heading 6505, HTSUSA,
provides for hats and other headgear of knitted or crocheted
fabrics. Heading 6111, HTSUSA, provides for babies' garments
and clothing accessories, knitted and crocheted.
The bonnets at issue are designed and advertised for
use particularly at Halloween, for the pumpkin and bunny
motifs and possibly Easter, for the bunny motif. Although
these bonnets are novelty headwear, not designed for everyday
wear and use, they do have utilitarian value and are usable as
bonnets. They are not articles traditionally associated with
the Easter and Halloween holidays and are therefore not
festive articles as provided for in heading 9505.
The Explanatory Notes to the HTSUSA constitute the
official interpretation of the tariff at the international
level and may be consulted for guidance as to the correct
international interpretation of the various HTSUSA provisions.
The Explanatory Notes to heading 6111 exclude bonnets from
that chapter and state that they are more specifically
provided for under heading 6505.
Heading 6505, HTSUSA, provides for hats and other
headgear, knitted or crocheted. Note 1(c), Chapter 65,
states that doll's hats, other toy hats or carnival articles
of Chapter 95 are excluded from that chapter. However, the
bonnets here at issue are not within the purview of that
exclusion, and therefore appropriately classified under
Heading 6505.
HOLDING:
The bonnets are classified under subheading 6505.90.6080,
HTSUSA, as hats and other headgear, of man made fibers,
knitted or crocheted, not in part of braid, other, with a duty
rate of 39.7 cents per kilogram, plus 14.1 percent ad valorem,
and subject to textile category 659.
-3-
Due to the changeable nature of the statistical
annotation and the restraint (quota/visa) categories
applicable to textile merchandise, the importer should contact
the local Customs office prior to importation of this
merchandise to determine the current status of any import
restraints or requirements.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
changes, we suggest that you check, close to the time of
shipment, the Status Report on Current Import Quotas
(Restraint Levels), an internal issuance of the U.S. Customs
Service, which is available for inspection at your local
Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division
drimmer library / 087321
6cc: Area Dir N.Y. Seaport
03/08/90:za