United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0084288 - HQ 0084419 > HQ 0084288

Previous Ruling Next Ruling

HQ 084288

July 6, 1989

CLA-2 CO:R:C:G 084288 CMR 839620


TARIFF NO.: 9505.10.5000

Ms. Regina Robertson
Graphics International
Trading Company, Inc.
P.O. Box 419566 - Drop 376
Kansas City, Missouri 64141-6566

RE: Classification of a Santa Claus hat

Dear Ms. Robertson:

This ruling is in response to your letter of April 5, 1989, requesting classification of a Santa Claus hat.


The Santa Claus hat at issue is made of 45 percent polyester, 45 percent acrylic, and 10 percent cotton materials. It is designed in a cone shape with a synthetic fur pom-pom at the top peak and a synthetic fur band to be fit around the forehead. The ends of the fur band are equipped with "Velcro" to make it easier to put on and to make it possible to adjust the fit.

The hat will be marketed as a Christmas party item and as an accessory for a Santa Claus costume. It will be imported from China and entered at Kansas City.


Is the Santa Claus hat classifiable as a hat in Chapter 65, or as a Christmas article or a festive article in Chapter 95?


Classification of products under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the
headings and any relative section or chapter notes, and provided such headings or notes do not otherwise require, according to [the remaining GRI's taken in order]."

Hats are generally classified in Chapter 65 of the HTSUSA. However, Chapter 65, Note 1(c) excludes "doll" hats, other toy hats or carnival articles of Chapter 95. Chapter 95, Note 1(e), excludes sports clothing or fancy dress, of textiles, of Chapter 61 or 62. While the Santa hat could be considered to fall within the meaning of fancy dress of textiles, it would not be classified in Chapter 61 or 62, but in Chapter 65; therefore, the exclusionary note does not apply.

The hat at issue is for a festive occasion, Christmas. Subheading 9505.10, HTSUSA, provides for articles for Christmas festivities and parts and accessories thereof. The Explanatory Notes, which are the official interpretation of the HTSUS at the international level, state in the notes for heading 9505, at A(2), that "festive articles" include:

Articles traditionally used at Christmas festivities, e.g. artificial Christmas trees (these are sometimes of the folding type), nativity scenes, Christmas crackers, Christmas stockings, imitation Yule logs.

The Santa Claus hat is an article traditionally used at Christmas festivities during the Christmas season. We believe it most specifically falls within the heading for festive, carnival or other entertainment articles in Chapter 95, in the provision for articles for Christmas festivities and parts and accessories thereof.


The hat is classifiable under the provision for festive, carnival or other entertainment articles, articles for Christmas festivities and parts and accessories thereof, other, other subheading 9505.10.5000, HTSUSA, and is dutiable at 5.8 percent ad valorem.


John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: