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NY F88702




July 17, 2000

CLA-2-65:RR:NC:3:353 F88702

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.8090

Mr. Robert R. Siffring
Oriental Trading Company, Inc.
Main Building
4206 South 108th Street
Omaha, NE 68137

RE: The tariff classification of a graduation cap from China.

Dear Mr. Siffring:

In your letter dated June 14, 2000 you requested a classification ruling.

The submitted sample, for which no style designation was provided, is called a Toy Graduation Cap and is constructed of a man made fiber felt fabric. The item resembles a traditional mortarboard graduation cap, but has no rigid insert. The top portion measures approximately 9x9 inches and features a sewn on tassel; a cylindrical headpiece is attached to the bottom. You state that the item will be used for children’s dress-up or play-acting activities.

The Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level. The General Explanatory Note to Chapter 65 states “this Chapter covers hat-shapes, hat-forms, hat bodies and hoods, and 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.).”(emphasis added)

The applicable subheading for the “Toy” Graduation Cap will be 6505.90.8090, 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: Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other.” The duty rate will be 20 cents per kilogram plus 7.3% ad valorem.

The “Toy” Graduation Cap 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 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 Kenneth Reidlinger at 212-637-7084.

Sincerely,

Robert B. Swierupski
Director,

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