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N149099 N1 Ruling Active

The tariff classification of a Santa Hat from China.

Issued February 28, 2011 by U.S. Customs and Border Protection.

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N1 N149099 (February 28, 2011)

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

You submitted a photograph and descriptive information regarding a Santa hat, identified as item number A075DA04458. The hat is a traditional red and white conical shaped Santa hat, which measures approximately 20” in length. The body of the hat is constructed of felt and covered with polyethylene terephthalate sequins. It has a white pile cuff and a white pompom at the peak. The hat will also be imported in pink and silver.

CBP rationale

The applicable subheading for the Santa Hat will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.

Full text

N149099 February 28, 2011 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a Santa Hat from China. Dear Ms. Liu: In your letter dated February 16, 2011, you requested a tariff classification ruling. You submitted a photograph and descriptive information regarding a Santa hat, identified as item number A075DA04458. The hat is a traditional red and white conical shaped Santa hat, which measures approximately 20” in length. The body of the hat is constructed of felt and covered with polyethylene terephthalate sequins. It has a white pile cuff and a white pompom at the peak. The hat will also be imported in pink and silver. The applicable subheading for the Santa Hat will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other." The rate of duty will be Free. 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 Wayne Kessler at (646) 733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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