N256971 N2 Ruling Active

The tariff classification of novelty hats from China.

Issued September 26, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6505.00.8090

Headings: 6505

Product description

You submitted samples of two styles of novelty hats, identified as item number 439557, both constructed of polyester felt material. The newsboy-style caps each feature a flat crown, a stitched down peak, and an elastic strap at the back of the cap. One cap has a felt shamrock applique attached to the front of the crown, while the crown of the other cap has a panel with several shamrocks printed on it. The Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level. The General Explanatory Note to Chapter 65 states "…this Chapter covers hat-shapes, hat-forms, hat bodies and hoods, and hats and other headgear of all kinds, irrespective of the materials of which they are made and of their intended use (daily wear, theatre, disguise, protection, etc.)." These items are considered headgear of Chapter 65. The samples will be returned to you as requested.

CBP rationale

The applicable subheading for item number 439557 will be 6505.00.8090, 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.

Full text

N256971 September 26, 2014 CLA-2-65 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6505.00.8090 Mr. David Prata OHL International at CVS/Pharmacy Mail Code 1049 1 CVS Dr. Woonsocket, RI 02895 RE: The tariff classification of novelty hats from China. Dear Mr. Prata: In your letter dated August 27, 2014, on behalf of CVS/Pharmacy, you requested a tariff classification ruling. You submitted samples of two styles of novelty hats, identified as item number 439557, both constructed of polyester felt material. The newsboy-style caps each feature a flat crown, a stitched down peak, and an elastic strap at the back of the cap. One cap has a felt shamrock applique attached to the front of the crown, while the crown of the other cap has a panel with several shamrocks printed on it. The Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level. The General Explanatory Note to Chapter 65 states "…this Chapter covers hat-shapes, hat-forms, hat bodies and hoods, and hats and other headgear of all kinds, irrespective of the materials of which they are made and of their intended use (daily wear, theatre, disguise, protection, etc.)." These items are considered headgear of Chapter 65. The samples will be returned to you as requested. The applicable subheading for item number 439557 will be 6505.00.8090, 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 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

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