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 E87464 - NY E87513 > NY E87491

Previous Ruling Next Ruling
NY E87491

October 19, 1999

CLA-2-65:RR:NC:3:353 E87491


TARIFF NO.: 6505.90.9050; 4602.90.0000

Ms. Despina Keegan
Serko & Simon
One World trade Center, Suite 3371
New York, N.Y. 10048

RE: The tariff classification of a child’s hat and handbag from China.

Dear Ms. Keegan:

In your letter dated September 28, 1999 you requested a tariff classification ruling. The samples will be returned to you as requested.

Two samples identified as “Dover Kidz” were submitted with your request. Style 40040/DKS 207 is a child’s hat composed of crocheted paper yarns. One side of the hat along the turned up brim has been decorated with flower like ornaments, also made up of paper yarns. The hat opening measures approximately 7” in diameter. Style 303300/DKS 226 is a child’s handbag whose outer surface in completely made up of paper strips folded lengthwise (plaiting materials) that have been crocheted to form the outer of the handbag. The handbag is lined with textile fabric. The item measures approximately 7 ½” wide by 7” high, and is approximately 3” wide at its base. One side of the bag features a decorative pattern.

The applicable subheading for style 40040/DKS 207 will be 6505.90.9050, 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, Other: Of paper yarn.” The rate of duty will be 21.4 cents/kg + 7.8% ad valorem.

The applicable subheading for style 303300/DKS 226 will be 4602.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah: Other.” The duty rate is 3.5% ad valorem.

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 212-637-7084.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: