CLA-2-65:OT:RR:NC:N3:358
Mr. Sam So
Infinite Seasonal Ltd.
Heng Fung Industrial Building
2G Hok Yuen Street
Hong Kong
China
RE: The tariff classification of a hat from China
Dear Mr. So:
In your letter dated June 11, 2021, you requested a tariff classification ruling. A sample was not submitted with this ruling.
Item 1911974R36 is a hat which you state is constructed of 100% polyester woven fabric. The hat is stated to be 36 inches in length. The hat features a pom-pom on the top and a faux fur cuff at the bottom.
Your ruling request calls the subject merchandise a Santa hat, and that it is to be imported for use during the Christmas season, however it does not sufficiently resemble a traditional Santa hat. The 36” length of this headgear detracts from its appearance as a pointy hat, which differentiates it from the types of red and white Santa hats that CBP has classified as festive articles of heading 9505, HTSUS. To be classified as a Santa hat, the physical appearance of the hat must be so intrinsically linked to Christmas that its display at any other time would be aberrant. Since the instant item does not sufficiently resemble a traditional Santa hat, the use of this item as headgear at any other time would not be considered aberrant.
The applicable subheading for this item will be 6505.00.8090, Harmonized Tariff Schedule of the United States (“HTSUS”), which provides for "Hats or other headgear, knitted or crocheted, or made from lace, felt or other textile fabrics, in the piece (but not in strips)…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, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at the following addresses: https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions https://www.cbp.gov/trade/remedies/301-certain-products-china 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 Michael Capanna at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division