CBP Ruling N240886 — The tariff classification of hats from China.

Tariff classification

Headings: 6505

Product description

You have submitted samples of two styles of hats, identified as models 52358 and 52359. The skullcap-style hats are constructed of 100% polyester crocheted fabric. The opening of the hats feature an elastic cord covered in a braided textile sheath which facilitates holding the hat securely to the head. Model 52358 has an attached grosgrain bow and model 52359 has an attached artificial flower. In your ruling request you have stated that both hats are intended for infants, however, model 52359 stretches to fit a larger head circumference comfortably. In addition, the hangtag on model 52359 posts a choking hazard warning and states, “Small parts not for children under three years.” The samples will be retained for our files.

CBP rationale

the hat securely to the head. Model 52358 has an attached grosgrain bow and model 52359 has an attached artificial flower. In your ruling request you have stated that both hats are intended for infants, however, model 52359 stretches to fit a larger head circumference comfortably. In addition, the hangtag on model 52359 posts a choking hazard warning and states, “Small parts not for children under three years.” The samples will be retained for our files. The applicable subheading for model 52358 will be 6505.00.5030, 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…whether or not lined or trimmed: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Wholly or in part of braid, For babies." The rate of duty will be 6.8 percent ad valorem. The applicable subheading for model 52359 will 6505.00.5090, 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: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Wholly or in part of braid, Other: Other." The rate of duty will be 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/.

Full text

N240886 April 29, 2013 CLA-2-65 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6505.00.5030; 6505.00.5090 Ms. Kathy Trotta Conair Corporation 150 Milford Road East Windsor, NJ 08520 RE: The tariff classification of hats from China. Dear Ms. Trotta: In your letter dated April 15, 2013, you requested a tariff classification ruling. You have submitted samples of two styles of hats, identified as models 52358 and 52359. The skullcap-style hats are constructed of 100% polyester crocheted fabric. The opening of the hats feature an elastic cord covered in a braided textile sheath which facilitates holding the hat securely to the head. Model 52358 has an attached grosgrain bow and model 52359 has an attached artificial flower. In your ruling request you have stated that both hats are intended for infants, however, model 52359 stretches to fit a larger head circumference comfortably. In addition, the hangtag on model 52359 posts a choking hazard warning and states, “Small parts not for children under three years.” The samples will be retained for our files. The applicable subheading for model 52358 will be 6505.00.5030, 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…whether or not lined or trimmed: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Wholly or in part of braid, For babies." The rate of duty will be 6.8 percent ad valorem. The applicable subheading for model 52359 will 6505.00.5090, 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: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Wholly or in part of braid, Other: Other." The rate of duty will be 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

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