The tariff classification of a costume hat from China.

N128578 November 5, 2010 CLA-2-65:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6505.90.8090 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, New York 11793 RE: The tariff classification of a costume hat from China. Dear Ms. Benedetto: In your letter dated October 8, 2010, you requested a tariff classification ruling. The sample will be returned to you. The submitted sample Style 15242 Police Officer Hat is made of woven 100 percent polyester fabric and is sized for adults. The cap-style hat has a plastic peak and band with a plastic shield at the front. You believe that the hat is properly classified under heading 9505 as a “festive article.” The police-style hat is not closely associated with a specific festive occasion, nor is it limited in use to a specific festive occasion, and is not classified under heading 9505. The applicable subheading for Style 15242 Police Officer Hat will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric…Other: Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other." The rate of duty will be 18.7 cents /kg + 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