CLA-2-65:OT:RR:NC:N3:358
Ms. Elizabeth A. McGuffin
Dollar General Corporation
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of an infant’s hat from China
Dear Ms. McGuffin:
In your letter dated May 4, 2017, you requested a tariff classification ruling. Photographs of the item were submitted in lieu of a sample.
The Baby Antler Hat, SKU# 19262701, is an infant’s polyester knit fleece trooper hat with a front cuff and earflaps. The crown of the hat is lined with a polyester nonwoven fabric. The hat features polyester knit plush fabric on the inside of the earflaps and on the front cuff and is ornamented with two pom-poms and two felt antlers on the crown. The hat will be imported in both blue and pink.
Although the Baby Antler Hat will be offered for sale during the Christmas holiday season and sold in your seasonal section, the hat does have utilitarian value and is usable as a hat. Additionally, the hat is designed as a generic deer or moose hat that is not traditionally associated with the holidays; therefore, the Baby Antler Hat is not a festive article as provided for under heading 9505, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the Baby Antler Hat will be 6505.00.6030, 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: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid: For babies.” The rate of duty will be 20 cents per kilogram plus 7 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 A. Mack
Director
National Commodity Specialist Division