CLA-2-95:RR:NC:SP:222 G88754
Mr. Ken August
Easter Unlimited, Inc.
80 Voice Road
Carle Place, NY 11514
RE: The tariff classification of Santa hats from China.
In your letter dated March 29, 2001, you requested a tariff classification ruling.
You have submitted five samples of hats. Each hat will be individually packaged with a header card showing a photo of a model wearing the hat.
Item #7454, assortment of Naughty or Nice Santa hats consist of three hats, each measuring 27 inches in length. There are currently two red hats and one black hat in the assortment. You state that if the black hat is found to be not festive it will be removed from assortment #7454. The hats are the traditional shaped Santa hats that are made of 100 percent man-made fiber fabric. The red hats include two different pairs of saying embroidered on both sides: "I've been Naughty/ I've been Nice" and "Merry Christmas/Happy Holidays". The black hat says "Bah Humbug" on both sides. The Santa hats require 2 “AA” size batteries to operate the light up the pom-pom. Batteries are not included.
The black hat in style #7454 with the words “Bah Humbug” embroidered thereon is not considered to be the traditional Santa hat. It is excluded from classification in chapter 95.
Item #7451, Lite Up Santa hat is the traditionally shaped red and white Santa hat composed of 100 percent man-made fiber fabric. It measures 17 inches in length. The Santa hat includes a battery-operated mechanism for producing a flashing pom-pom at the top. Batteries are not included (2 "AA").
Item #7453, Holiday Lights Santa Hat is composed of 100 percent man-made fiber fabric. It is red and white and measures 27 inches in length. This hat includes a battery-operated mechanism for producing a flashing pom-pom at the top and twinkling holiday lights around the brim. Batteries are not included (2 “AA”).
Item #7456, Santa Sports Hat is a traditionally shaped red and white hat that measures 27 inches long. It is composed of 100 percent man-made fiber fabric. This hat has four different styles of pom-poms, each representing a different type of sports ball: basketball, baseball, soccer and football.
Item #7457 is identified as Sparkle Santa Hat. It is a traditionally shaped red and white Santa hat that is composed of 100 percent man-made fiber fabric that appears to sparkle from the reflection of light. This product does not include any battery-operated mechanism.
The samples are returned as you requested.
The applicable subheading for all of the above mentioned Santa hats (black hat excluded) will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free.
The applicable subheading for the black hat, style #7454, will be 6505.90.6090, HTS, which provides for hats and other headgear, knitted or crocheted...other, of man-made fibers...not in part of braid, other, other, other. The rate of duty will be 25.9 cents per kilogram plus 9.1 percent ad valorem.
The black hat falls within textile category designation 659. As a product of China this merchandise is subject to visa requirements and quota restraints based upon international textile trade agreements.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
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 Alice Masterson at 212-637-7090.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division