The tariff classification of a novelty hat from China.

N256531 September 4, 2014 CLA-2-65 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6505.00.8090 Mr. Barry Klein Klein International 9373 SW Barber St. Wilsonville, OR 97070 RE: The tariff classification of a novelty hat from China. Dear Mr. Klein: In your letter, received on August 22, 2014, you requested a tariff classification ruling. You submitted a sample, identified as a St. Patrick’s Day Fedora Hat, item number 4624. The fedora-style hat is constructed of 65% polyester and 35% cotton woven fabric. It has a stitched brim which measures approximately 1 ¾ inches in width, a self-fabric hatband, and a sweatband. The hat is decorated with sequins and several small LED lights, which light up when activated by pressing a small button in the hatband. A strip of non-woven fabric inside the crown of the hat covers the wires and shield them from contact with the user’s head. The applicable subheading for item number 4624 will be 6505.00.8090, 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 Kimberly Praino at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division