CLA-2-65:OT:RR:NC:N3:358
Ms. Kim Benedetto
Seasons USA, Inc.
3434 Heather Lane
Wantagh, New York 11793
RE: The tariff classification of a novelty hat from China
Dear Ms. Benedetto:
In your letter dated August 4, 2016 and received by this office on August 31, 2016, you requested a tariff classification ruling. The sample received with your letter will be returned to you, as requested.
The submitted sample is an adult sized Pirate Hat, Style AC17-0143. The hat is constructed of 100 percent ethylene vinyl acetate (EVA) and has a two inch wide hat band constructed of knit fabric that ties at the side. The front of the hat features a printed skull and cross bones design. The hat measures approximately 8 inches high at the highest point and 20 inches wide.
The applicable subheading for Style AC17-0143 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 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 Mack
Director
National Commodity Specialist Division