CLA-2-65:OT:RR:NC:N3:358
Ms. Valerie Wilhite
Feld Entertainment, Inc.
800 Feld Way
Palmetto, FL 34221
RE: The tariff classification of novelty hats from China.
Dear Ms. Wilhite:
In your letter dated September 13, 2019, you requested a tariff classification ruling. The samples will be returned to you under separate cover.
Item SKU# 20861, “Foam Hat Abby,” is a child-sized hat shaped to resemble the head of a character from Sesame Street. The hat is constructed from ethylene-vinyl acetate foam. It features a polyester elastic strap that secures the hat to the head and added foam attachments to simulate eyes, ears, a nose, and flowers.
Item SKU# 23979, “Foam Hat Cookie Monster,” is a child-sized hat shaped to resemble the head of a character from Sesame Street. The hat is constructed from ethylene-vinyl acetate foam. It features a polyester elastic strap that secures the hat to the head and two attached foam balls to simulate eyes.
Item SKU# 28826, “Foam Hat Elmo,” is a child-sized hat shaped to resemble the head of a Sesame Street character. The hat is constructed from ethylene-vinyl acetate foam. It features a polyester elastic strap that secures the hat to the head and foam attachments to simulate eyes and a nose.
Item SKU 8446, “Foam Hat Flounder,” is a child-sized hat shaped to resemble the head of a Disney character. The hat is constructed from ethylene-vinyl acetate foam. It features foam attachments to simulate eyes.
Item SKU 28771, “Foam Hat Hei Hei,” is a child-sized hat shaped to resemble the head of a Disney character. The hat is constructed from ethylene-vinyl acetate foam. It features foam attachments to simulate eyes.
In your submission you suggest classification under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” However, the headgear depicts animated characters for use throughout the year. The hats are not closely associated with a specific festive occasion, and wearing them at times other than a specific festive occasion would not be considered aberrant. Additionally, you suggest classification under subheading 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” Foam Character Hats by themselves would not be considered as role-play dress-up and would more likely be considered as utilitarian headgear. Classification in Chapter 95 would not be appropriate. See HQ 961728, NY N133141.
The applicable subheading for all items will be 6506.91.0060, HTSUS, which provides for “Other headgear, whether or not lined or trimmed: Other: Of rubber or plastics, Other.” The duty rate will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6506.91.0060, HTSUS, unless specifically excluded, are subject to an additional 25 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 HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 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 Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division