The tariff classification of novelty item from China.

N093620 March 5, 2010 CLA-2-65:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6505.90.8090 Ms. Irene Tsiavos Fun World 80 Voice Road Carle Place, New York 11514 RE: The tariff classification of novelty item from China. Dear Ms. Tsiavos: In your letter dated February 3, 2010, you requested a tariff classification ruling. As requested, the sample will be returned to you. The Item 90162 Redneck Kit consists of a cap and plastic “buck teeth.” The cap is constructed of a peak and two front panels of woven 100 percent polyester fabric and four rear panels of knit 100 percent polyester mesh fabric. The hat features attached polyethylene terephthalate (PET) hair, an advertisement on the front panels for a trucking company, and an adjustable plastic band at the back. Chapter 65 only has three exclusions regarding articles classifiable in Chapter 95; Chapter 65, Note 1 states that "The chapter does not cover…(c) Dolls’ hats, other toy hats or carnival articles of Chapter 95." The cap in question is not described in the exclusion. General Rule of Interpretation (GRI) 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods "shall be classified as if they consisted of the material or component which gives them their essential character." In this case, the cap imparts the essential character of the set.Neither the woven portion, classifiable in subheading 6505.90.80, nor the knit portion, classifiable in subheading 6505.90.60, imparts the essential character of the cap. Following General Rule of Interpretation (GRI) 3(c), the cap will be classified in the heading which occurs last in numerical order in the HTS.   The applicable subheading for the Item 90162 Redneck Kit will be 6505.90.8090, 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: Other: Not in part of braid, Other: Other: Other.” The rate of duty will be 18.7 cents per kilogram plus 6.8 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