The tariff classification of a novelty hat from China.

N065936 July 14, 2009 CLA-2-65:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6505.90.6090 Ms. Ana Cecilia Velez CK Logistics, Inc. 431 Isom Rd., Suite 107 San Antonio, Texas 78216 RE: The tariff classification of a novelty hat from China. Dear Ms. Velez: In your letter dated June 23, 2009, on behalf of the Toy Factory, you requested a tariff classification ruling. The sample will be returned to you. Item SW 3003 “Whale Tail Hat” is a novelty hat made of knit 95 percent polyester/5 percent cotton fabric. The inner lining is made of woven 95 percent polyester/5 percent cotton fabric. The top of the hat resembles the back fins of a whale. The Explanatory Notes (EN) constitutes 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. You suggest classification in subheading 6505.90.8090; however, this subheading covers headgear other than that which is knit or crocheted. Your hat is knit. The applicable subheading for the “Whale Tail Hat”, Item SW3003 will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats or other headgear, knitted or crocheted, or made from lace, felt or other textile fabrics, in the piece (but not in strips)…Other: Other: Of man-made fibers: Knitted or crocheted or made up of from knitted or crocheted fabric: Not in part of braid, Other: Other: Other." The rate of duty will be 20 cents per kilogram plus 7 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division