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 > 1999 NY Rulings > NY D85740 - NY D85788 > NY D85768

Previous Ruling Next Ruling


January 14, 1999

CLA-2-65:RR:NC:3:353 D85768

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.2060

Ms. Carol Rutkowski
Coppersmith Inc.
756 Port America Place
Suite 300
Grapevine, TX 76051

RE: The tariff classification of novelty hats from Nepal.

Dear Ms. Rutkowski:

In your letter dated December 16, 1999, on behalf of Adventures in Paradise, you requested a classification ruling.

The submitted samples are five novelty hats made of woven 100% cotton velour fabric. All the hats are lined with black woven fabric. Style H-003 Mad Hatter with Stars is a mad hatter style hat approximately 8 1/2 inches in height with a 3 inch brim. The hat features squares and rectangles of various color fabric, some with stars sewn on them. Style H-042 Wizard with Full Moon is a wizard style hat approximately 15 inches in height with an 8 pointed brim. The hat features circles of various color fabric representing full moons. Style H-063 Three Point Jester is a jester style hat approximately 11 inches in height. The hat features red, yellow and black fabric panels and a dangling circular jingling bell at the end of each point. Style H-128-MG Mardi Gras Dingo Ball Hat is a two colored round hat featuring horns and points with hanging pom poms. The hat features ten 1x17 inch strips hanging from the back of the hat. Style H-137 Christmas Tree Hat is a four sided hat styled like a Christmas tree measuring approximately 13 inches in height. The hat features alternating red and green fabric and a dangling circular jingling bell at the end of each branch.

The Explanatory Note (EN) to Chapter 65 states the chapter covers “hats and other headgear of all kinds, irrespective of the materials of which they are made and of their intended use (daily wear, theatre, disguise, protection, etc.).”

The applicable subheading for the Styles H-003 Mad Hatter with Stars, Style H-042 Wizard with Full Moon, H-063 Three Point Jester, H-128-MG Mardi Gras Dingo Ball and H-137 Christmas Tree hats will be 6505.90.2060, 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 cotton, flax or both: Not knitted: Certified hand?loomed and folklore products; and headwear of cotton... Other.” The duty rate will be 7.8% ad valorem.

The Styles H-003 Mad Hatter with Stars, Style H-042 Wizard with Full Moon, H-063 Three Point Jester, H-128-MG Mardi Gras Dingo Ball and H-137 Christmas Tree hats fall within textile category designation 359. Based upon international textile trade agreements products of Nepal are subject to 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 Kenneth Reidlinger at 212-466-5881.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: