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NY B84773

May 23, 1997

CLA-2-65:RR:NC:3:353 B84773


TARIFF NO.: 6505.90.8090

Ms. Kimberly Fathauer
A.W. Fenton Co., Inc.
P.O. box 360614
Columbus, Ohio 43236-0614

RE: The tariff classification of a Golf 'N' Fun hat from China.

Dear Ms. Fathauer:

In your letter dated May 2, 1997, on behalf of Consolidated Stores corp., you requested a classification ruling. A sample was submitted for examination and will be returned per your request.

The submitted sample is a novelty hat (Golf 'N' Fun) The hat is made from plastic strips not more than 5mm in width, of a circular configuration, a replica of a golf green with a plastic golf ball tethered to a pole with a flag at the center of the hat.

Heading 5404, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), provides in part for strip and the like (for example artificial straw) of synthetic textile materials of an apparent width not exceeding 5mm. The Explanatory Note to this heading reads in pertinent part as follows: (2) Strip and the like, of synthetic textile materials. The strips of this heading are flat, of a width not exceeding 5mm, either produced by extrusion or cut from wider strips or from sheets. The strips measure less than 5mm in width. Consequently, they are considered to be of textile material for tariff purposes.

Classification under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Heading 9505, HTSUSA, provides for festive, carnival or other entertainment articles. Heading 6505, HTSUSA, provides for hats and other headgear of knitted or crocheted fabrics.

Although the Golf N' Fun hat is considered novelty headwear, not designed for everyday wear and use, it does have utilitarian value and is usable as a hat. It is not an article traditionally associated with the holidays and is therefore not a festive article as provided for in heading 9505.

The Explanatory Notes to the HTSUSA constitute the official interpretation of the tariff at the international level and may be consulted for guidance as to the correct international interpretation of the various HTSUSA provisions. Headgear is specifically provided for in Chapter 65, HTSUSA.

The applicable subheading for the Golf 'N' Fun hat will be 6505.90.9080, Harmonized Tariff Schedule of the United States (HTS), 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: Of man-made fibers: Other: Not in part of braid: Other: other: Other. The duty rate will be 21.6 cents/kg + 7.8% ad valorem.

The Golf 'N' Fun hat falls within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa.

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. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 Martin Weiss at 212-466-5881.


Paul K. Schwartz
Chief, Textiles & Apparel Branch

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