The tariff classification of a novelty hat from China.

N257653 October 3, 2014 CLA-2-65 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6505.00.8090 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a novelty hat from China. Dear Ms. Benedetto: In your letter dated September 23, 2014, you requested a tariff classification ruling. You submitted a sample, identified as a Light Up Fedora, style number AC15-0147. The fedora-style hat is constructed of 100% polyester non-woven fabric. It has a capped brim which measures approximately 2 ½ inches in width and a fabric hatband. The hat is embellished with several small LED lights, which are contained inside the capping and the hatband. The lights are activated by pressing a button that is connected by a wire to a small battery pack. The battery pack is attached to the underside of the brim at the back of the hat. 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.)." This item is considered headgear of Chapter 65. The sample will be returned to you as requested. The applicable subheading for style number AC15-0147 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