CLA-2-65:OT:RR:NC:N3:358
Ms. Peggy O’Brien
Amscan, Inc.
25 Green Pond Road, Suite 1
Rockaway, NJ 07866
RE: The tariff classification of a novelty hat from China
Dear Ms. O’Brien:
In your letter dated November 30, 2016, you requested a tariff classification ruling. Your letter was accompanied by two samples. The samples will be returned to you, as requested.
The submitted samples are children’s conical shaped birthday hats. No style numbers were identified. The hats are constructed of 100 percent polyester woven fabric with a bendable plastic frame to maintain the hat’s shape. The hats have an elasticized chin strap, a padded faux fur cuff at the hat opening and a pom-pom at the top. The pink birthday hat has a large first birthday design; the red hat is plain. Both hats are sized for 1 year and older, will be packaged individually and sold at retail in the 1st Birthday section.
You requested classification of these items under subheading 9505.90.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other enterntainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Confetti, paper spirals or streamers, party favors and noisemakers; parts and accessoires thereof.” This heading will not apply because the hats are not flimsy paper hats, and not ejusdem generis with exemplars of subheading 9505.90.4000.
The applicable subheading for the 1st Birthday hat will be 6505.00.8045, HTSUS, which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Other: Of man-made fibers: Other: Not in part of braid: Other: For babies.” The rate of duty will be 18.7 cents per kilogram plus 6.8 percent ad valorem.
The applicable subheading for the plain red hat will be 6505.00.8090, HTSUS, which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Other: Of man-made fibers: Other: Not in part of braid: Other: Other: Other.” The rate of duty will be 18.7 cents per kilogram plus 6.8 percent 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 https://hts.usitc.gov/current.
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 Kim Wachtel at [email protected].
Sincerely,
Steven Mack
Director
National Commodity Specialist Division