The tariff classification of a novelty hat from China.

N263044 April 3, 2015 CLA-2-65 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6505.00.6090 Mr. Brett D. Stewart Michaels Stores 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of a novelty hat from China. Dear Mr. Stewart: In your letter undated but received on March 21, 2015, you requested a tariff classification ruling. You submitted a sample of style number A395-HWN1, “Turkey Hat”, which is a novelty hat in the form of a roasted turkey. The hat is lined with non-woven fabric and has an outer surface of knit polyester plush material. You suggest classification of the hat as a “carnival article” under tariff subheading 9505.90.6000, HTSUS. We disagree. A sturdily constructed textile hat is not ejusdem generis with insubstantial carnival items, such as carnival tape and carnival umbrellas. Moreover, 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 applicable subheading for style number A395-HWN1 will be 6505.00.6090, 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: Not in part of braid, Other: Other: Other.” The rate of duty will be 20 cents per kilogram plus 7% 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 Wayne Kessler at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division