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NY K80322

October 30, 2003

CLA-2-65:RR:NC:3:353 K80322


TARIFF NO.: 6505.90.2060

Ms. Helen Lam
Evergreen Products Factory Ltd.
11/F, Chiap Luen Ind. Bldg.
30-32 Kung Yip Street
Kwai Chung, N.T.
Hong Kong

RE: The tariff classification of a novelty hat from China.

Dear Ms. Lam:

In your letter dated October 15, 2003, you requested a classification ruling.

Your submitted sample, style EPF-21252 is a woven 100% cotton fabric hat. The mop-style hat features fake blonde hair sewn to the elasticized banding that keeps the hat on the wearer’s head. This item doesn’t fall under 9505.90.6000 because it is a novelty or disguise hat.

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 item is considered headgear of Chapter 65. See ruling HQ 961728, dated April 8, 1999 for a detailed explanation.

The applicable subheading for style EPF-21252 will be 6505.90.2060, 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 cotton . . .: not knitted . . .: headwear of cotton, other. The duty rate will be 7.6 percent ad valorem.

Style EPF-21252 falls within textile category designation 359. China is a member of the World Trade Organization (WTO), and style EPF-21252 is not subject to quota or the requirements of a visa.

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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