Mr. Robert R. Siffring
Oriental Trading Company, Inc.
4206 South 108th Street
Omaha, NE 68137
RE: The tariff classification of a novelty hat from China.
Dear Mr. Siffring:
In your letter dated March 23, 2001, you requested a classification ruling.
The submitted sample, called a Jumbo Easter Hat, is constructed of felt man made fiber fabric. The hat resembles an oversize top hat with rabbit ears. The brim and top are colored purple and the center band is white.
You cite several rulings in support of classification as a “festive article” under subheading 9505.90.6000. Our approach, prior to April 1999, was that when a product was claimed to be a festive costume, we applied the concepts handed down by the Traveler Trading case, even when the goods were not alternatively classifiable in Chapters 61 or 62. With the issuance of HQ 961728, dated April 8, 1999, and the analytical framework offered therewith, this office modified our approach to the classification of goods potentially classifiable in other chapters of the HTS. We have subsequently adopted the rationale of HQ 961728 and have looked to this ruling as setting precedent (while recognizing the existence of rulings, which appear to be inconsistent, that were issued prior to 1999).
The applicable subheading for the Jumbo Easter Hat will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear…made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed…: Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other.” The duty rate will be 19.7 cents per kilogram plus 7.2% ad valorem.
The Jumbo Easter Hat falls within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 Kenneth Reidlinger at 212-637-7084.
Robert B. Swierupski