CLA-2-65 OT:RR:NC:N3:353
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 10, 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 an Animal Print Gangster Hat, item number 5168012. Although you state that the hat is constructed of woven 100% polyester fabric, upon examination, it was determined that the fabric is of knit construction. The fedora-style hat has a brim which measures approximately two inches in width and an elastic fabric hatband.
You submitted a sample, identified as a Multi-Color Clown Foam Hat, item number 5168005. The newsboy-style hat is constructed from woven polyester fabric with a foam lining to give it body. It features six panels, a fabric peak and a pom-pom on top of the crown.
You submitted a sample, identified as a Police Hat, item number 5168011. The hat is constructed of 100% polyester woven fabric. The peaked cap-style hat is lined and has a band and sewn-on fabric shield above the visor.
You submitted a sample, identified as a Coolie Straw Hat, item number 5168004. The conical shaped hat is constructed of 100% plaited straw, which is kept on the head by an elastic chinstrap. The hat has a sewn-on half inch border, however the balance of the hat is not sewn and the hat is not considered sewed together for classification purposes.
You submitted a sample, identified as a Pinstripe Fedora Black Hat, item number 5166006. The fedora-style hat is constructed of woven 100% polyester fabric. It has a stitched brim which measures approximately two inches in width and a fabric hatband with a rhinestone buckle.
The applicable subheading for style 5168012 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 % ad valorem.
The applicable subheading for style 5168004 will be 6504.00.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed: Of vegetable fibers, of unspun fibrous vegetable material, of paper yarn or of any combination thereof: Not sewed." The rate of duty will be 94 cents per dozen and 4.6% ad valorem.
The applicable subheading for styles 5168005, 5168011 and 5166006 will be 6505.90.8090, 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: Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other." The rate of duty will be 18.7 cents /kg plus 6.8% ad valorem.
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