CLA-2-65:OT:RR:NC:N3:353
Mr. David Prata
OHL International
At CVS Health
Mail Code 1049
1 CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a novelty hat from China
Dear Mr. Prata:
In your letter dated April 3, 2015, you requested a tariff classification ruling. As requested, the sample submitted with your letter will be returned to you.
The submitted sample, Style 366713, is identified as an “Electroshock Animated Sound and Light Cap.” The item is a novelty headpiece of plastic finished to resemble rusted metal. The headpiece covers the crown of the head and drops down to the brow in the front. The back of the headpiece is open with an adjustable buckle closure at the bottom. When activated by a switch on the bottom, colored LED lights atop the crown and on the headband blink on and off while electrocution sounds are emitted.
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, promotion, etc.).” Therefore, this item is considered headgear of Chapter 65.
The applicable subheading for the Electroshock Animated Sound and Light Cap will be 6506.91.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other headgear, whether or not lined or trimmed: Other: Of rubber or plastics: Other.” The rate of duty will be Free.
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 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 Kim Wachtel at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division