B88894 B8 Ruling Active

The tariff classification of Christmas hats from China.

Issued October 16, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.5020

Headings: 9505

Product description

You have submitted two samples of red and white Santa type Christmas hats that are identified as style #DS-7010, Grinch Hat with the Grinch logo on a plastic patch and Style #F3574, Santa Claus Hat with the Mental logo embroidered on the fabric. Both hats are made of 100 percent polyester fleece material.

CBP rationale

The applicable subheading for both of the Christmas hats mentioned above will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for festive.

Full text

NY B88894 October 16, 1997 CLA-2-95:RR:NC:SP:222 B88894 CATEGORY: Classification TARIFF NO.: 9505.10.5020 Ms. Sally Fox Do Rags, Inc., (Mental Headgear) 205 South 26th Street Waco, TX 76710 RE: The tariff classification of Christmas hats from China. Dear Ms. Fox: In your letter dated August 18, 1997, you requested a tariff classification ruling. You have submitted two samples of red and white Santa type Christmas hats that are identified as style #DS-7010, Grinch Hat with the Grinch logo on a plastic patch and Style #F3574, Santa Claus Hat with the Mental logo embroidered on the fabric. Both hats are made of 100 percent polyester fleece material. The applicable subheading for both of the Christmas hats mentioned above will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for festive...articles for Christmas festivities and parts and accessories thereof: other, other. The rate of duty will be free. 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 Alice Masterson at 212-466-5892. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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