J86845 J8 Ruling Active

The tariff classification of a "Santa Hat" from China.

Issued August 13, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

The exterior is made of 55 percent wool/45 percent polyester woven-brushed fabric and the interior is lined with 100 percent polyester woven fabric. The fabric is sewn to resemble Santa’s hat. It features a zipper closure. After importation into the United States it will be filled with chocolate candies.

CBP rationale

The applicable subheading for the “Santa Hat” will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles .

Full text

NY J86845 August 13, 2003 CLA-2-63:RR:NC:TA:351 J86845 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Thomas J. Garibaldi Schmidt, Pritchard & Co., Inc. 9801 West Lawrence Ave. Schiller Park, IL 60176 RE: The tariff classification of a “Santa Hat” from China. Dear Mr. Garibaldi: In your letter dated July 20, 2003, on behalf of Euromarket Designs, Inc., you requested a tariff classification ruling. The sample is being returned as requested. The sample submitted is a “Santa Hat,” item number SKU 667609. The exterior is made of 55 percent wool/45 percent polyester woven-brushed fabric and the interior is lined with 100 percent polyester woven fabric. The fabric is sewn to resemble Santa’s hat. It features a zipper closure. After importation into the United States it will be filled with chocolate candies. The applicable subheading for the “Santa Hat” will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →