CLA-2-65:OT:RR:NC:N3:358
Ms. Kali Shek
Silver Timing Limited
8/F, Pioneer Place
33 Hoi Yuen Road
Kwun Tong
Hong Kong
RE: The tariff classification of novelty hats from China
Dear Ms. Shek:
In your letter dated October 22, 2018, you requested a tariff classification ruling. With your request you submitted samples which will be retained for training purposes.
Style TYDS001, identified as “Children’s Dress-Up Hat: Cowboy,” is a children’s size top hat. In your submission and subsequent email correspondance you state that the hat is constructed through a “Vacuum Suction Molding Process” and then lightly flocked with synthetic textile fibers. It is composed of 98 percent ethylene vinyl acetate (EVA) and 2 percent synthetic fibers (flocking). The crown of the hat measures approximately 5 inches in height with a brim measuring aproximately 2 inches wide. The hat will be manufactured in China and will be imported in childrens’ sizes.
Style TYDS002, identified as “Triangular Pirate Hat,” is a children’s size top hat. In your submission and subsequent email correspondance you state that the hat is constructed through a “Vacuum Suction Molding Process.” It is composed of 100 percent ethylene vinyl acetate (EVA) and features a raised skull and crossbones design on the front of the crown. The crown of the hat measures approximatley 5.5 inches in height with a brim measuring approximately 2 inches wide. The hat will be manufactured in China and will be imported in childrens’ sizes.
In your submission you suggest classification under subheading 9505.90.60, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other festive, carnival, or other entertainment articles. However, these are hats that can be worn at any time, not just on a specific festive occasion. Pirate and cowboy symbols are not festive motifs; therefore, classification under Chapter 95, HTSUS is precluded.
The applicable subheading for Styles TYDS001 and TYDS002 will be 6506.91.0060, HTSUS, which provided for: “Other headgear, whether or not lined or trimmed: Other: Of rubber or plastics: Other.” The rate of duty will be Free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings. Products of China classified under subheading 6506.91.0060, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6506.91.0060, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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 Michael Capanna at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division