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NY I80971

May 15, 2002

CLA-2-65:RR:NC:3:353 I80971


TARIFF NO.: 6505.90.7090; 6217.10.9530

Ms. Anne Ornstein
Lillian Vernon Corporation
One Theall Road
Rye, NY 10580-1450

RE: The tariff classification of a novelty hat and cuffs from Taiwan.

Dear Ms. Ornstein:

In your letter dated April 25, 2002, you requested a classification ruling. As requested, the samples will be returned to you.

You have submitted two samples under one style number LV 008377. The first sample is a child’s novelty hat, which you call a “Cowboy Hat”. The hat is made from a 100% polyester woven felt fabric and features large rhinestones on the crown and a braided chin strap. The second samples are 100% polyester woven felt children’s cuffs with a hook and loop closure and fringe. You state that the hat and cuffs will not be sold in their imported state; they will be, combined with other components.

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.).”

The applicable subheading for the “Cowboy Hat” will be 6505.90.7090, Harmonized Tariff Schedule of the United States (HTS), which provides for hats and 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: wholly or in part of braid, other. The duty rate will be 6.9 percent ad valorem.

The applicable subheading for the cuffs will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: other: other, of man-made fiber. The duty rate will be 14.8 percent ad valorem.

The cowboy hat and cuffs fall within textile category designation 659. Based upon international textile trade agreements products of Taiwan 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 646-733-3053.


Robert B. Swierupski

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