CLA-2-65:OT:RR:NC:N3:358
Ms. Kim Benedetto
Seasons USA, Inc.
3434 Heather Lane
Wantagh, NY 11793
RE: The tariff classification of novelty headgear from China
Dear Ms. Benedetto:
In your letter dated September 13, 2019, you requested a tariff classification ruling. The sample will be retained for training purposes.
Style OEM20-0231 identified as “Peacock Mask,” is an adult headpiece. In your submission, you state that the item is constructed of a surface fabric composed of 100 percent polyester knit fabric, a lining composed of 100 percent polyurethane foam and filling composed of 100 percent polyester woven fabric and polyester fiber. The headpiece features foam attachments on the crown to simulate feathers and a small mesh window underneath the peak for visibility.
Although you refer to the subject merchandise as a "mask," a mask is a covering for the whole or a part of the face. This article covers the entire head, down to the shoulders and has extensive interior padding. Appears similar to headpiece in Bunny Mascot Costume in HQ H126876.
The applicable subheading for style# OEM20-0231 will be 6505.00.8090, HTSUS, which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6505.00.8090, 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 6505.00.8090, 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