CLA-2-65 OT:RR:NC:N3:353
Ms. Daniela Caliari
Barthco International, Inc.
dba OHL- International
5101 S. Broad Street
Philadelphia, PA 19112-1404
RE: The tariff classification of a novelty hat from China.
Dear Ms. Caliari:
In your letter dated October 6, 2014, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling.
You have submitted a sample, identified as style number 810216319, which you refer to as the “St. Patrick’s Day Gatsby Hat.” The newsboy-style cap is constructed of woven polyester fabric. The lined hat features a flat crown with six panels, a snap visor, and a sweatband. The cap also has a green pompom attached to the top of the crown.
You have suggested classification under tariff subheading, 9505.90.6000, HTSUS, which provides for festive articles. The Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level. The General Explanatory Note to Chapter 65 states "…this Chapter covers hat-shapes, hat-forms, hat bodies and hoods, and hats and other headgear of all kinds, irrespective of the materials of which they are made and of their intended use (daily wear, theatre, disguise, protection, etc.)." This item is considered headgear of Chapter 65.
The sample will be returned to you as requested.
The applicable subheading for style number 810216319 will be 6505.00.8090, 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 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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division