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 > 2001 NY Rulings > NY H81296 - NY H81354 > NY H81354

Previous Ruling Next Ruling
NY H81354




June 19, 2001

CLA-2-65:RR:NC:3:353 H81354

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.8090, 9505.90.6000, 6505.90.6090

Mr. Alan Scott
Paper Magic Group, Inc.
100 North Sixth St., Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of hats, necktie and festive article from China.

Dear Mr. Scott:

In your letter dated May 21, 2001 you requested a classification ruling.

Five samples were submitted with your request. Sample One, called a St. Patrick’s Day Hat with Shamrocks, is an oversized hat with green shamrocks and a 2¼” ruffled brim composed of green and white 100% man-made fiber needle point felt fabric. Sample Two, called a Striped St. Patrick’s Day Hat, is an oversized hat with green and white stripes and a 2¼” ruffled brim composed of man-made fiber needle point fabric. Sample Three, called a St. Patrick’s Day Frock, is a dickey-like item composed of green flocked compact plastic material. The item has a double ruffle down the front with faux buttons, a collar, bow tie and thin ribbon tie at the back of neck and waist. Sample Four, called a St. Patrick’s Day Sequined Top Hat, is an over sized hat with a 2¼” ruffled brim composed of green knit polyester fabric with green sequined-like discs and a felt lining. Sample Five, called a St. Patrick’s Day Sequined Necktie, is a necktie composed of green knit polyester fabric with green sequined-like discs. The item has an interlining, and features a pre-made knot, an exaggerated length and width, and is held around the neck by elastic.

The applicable subheading for Sample Two, called a Striped St. Patrick’s Day Hat, 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 (but not in strips), 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 19.7 cents per kilogram + 7.2% ad valorem. The textile category designation is 659.

The applicable subheading for Sample Three, called a St. Patrick’s Day Frock, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Other: Other.” The duty rate will be Free.

The applicable subheading for Sample Four, called a St. Patrick’s Day Sequined Top Hat, will be 6505.90.6090, 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: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other.” The duty rate will be 25.9 cents per kilogram + 9.1% ad valorem. The textile category designation is 659.

Samples Two and Four fall 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.

We are returning your request for a classification ruling on Sample One, called a St. Patrick’s Day Hat with Shamrocks, and Sample Five, called a St. Patrick’s Day Sequined Necktie, and any related samples, exhibits, etc., because we are precluded from issuing a ruling letter by the provisions of Sections 152.16 and 177.7 of the Customs Regulations (19 C.F.R. 152.16 and 177.7).

In Park B. Smith Ltd. v. United States, Court No. 96-02-00344, the Court of International Trade issued a decision on the scope of the term “festive articles.” The time within which an application for rehearing or appeal may be filed has not yet expired. Since the classification of the articles which are the subject of this request for a ruling may be affected by the case before the Court in Park B. Smith, supra, we are precluded from issuing a ruling in this case.

When all litigation has been concluded on the case referenced above, you may resubmit your request for a ruling. If you decide to resubmit your request, please include all materials that we have returned to you and mail your request to U.S. Customs, Customs Information Exchange, Room 437, 6 World Trade Center, New York, NY 10048, attn: Binding Rulings Section.

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 above, contact National Import Specialist Kenneth Reidlinger at 212-637-7084.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: