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The tariff classification of a novelty hat from China.
Issued January 22, 2013 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N237228 (January 22, 2013)
Tariff classification
HTS codes: 6505.00.8045
Headings: 6505
Product description
The submitted sample, identified as a “Birthday Cone Hat,” style HAT923W, is an infant’s conical shaped hat. The hat is constructed of 100% polyester satin woven fabric with a foam frame and a felt fabric lining. The hat has two sewn-on textile chinstraps with hook and loop fasteners at the ends to hold the hat in place. The front of the hat features a fabric applique in the shape of a cupcake and the phrase, “My 1st Birthday” embroidered onto it. The sample will be returned to you.
CBP rationale
The applicable subheading for style HAT923W will be 6505.00.8045, 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: For babies.
Full text
N237228 January 22, 2013 CLA-2-65:OT:RR:NC:N3:N353 CATEGORY: Classification TARIFF NO.: 6505.00.8045 Ms. Debbie Mayard Hamco, Inc. P.O. Box 1028 Gonzales, LA 70707 RE: The tariff classification of a novelty hat from China. Dear Ms. Mayard: In your letter dated January 8, 2013 you requested a tariff classification ruling. The submitted sample, identified as a “Birthday Cone Hat,” style HAT923W, is an infant’s conical shaped hat. The hat is constructed of 100% polyester satin woven fabric with a foam frame and a felt fabric lining. The hat has two sewn-on textile chinstraps with hook and loop fasteners at the ends to hold the hat in place. The front of the hat features a fabric applique in the shape of a cupcake and the phrase, “My 1st Birthday” embroidered onto it. The sample will be returned to you. The applicable subheading for style HAT923W will be 6505.00.8045, 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: For babies." 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 Kimberly Praino at (646) 733-3053. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
More rulings on the same tariff codes
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The tariff classification and status under the African Growth and Opportunity Act (AGOA) of an infant’s hooded towel, a poncho style beach robe and infants’ hats from Mauritius
The tariff classification of a novelty hat from China
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