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N282386 N2 Ruling Active

The tariff classification of a novelty top hat from China

Issued January 31, 2017 by U.S. Customs and Border Protection.

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N2 N282386 (January 31, 2017)

Tariff classification

HTS codes: 6505.00.6090

Headings: 6505

Product description

The sample will be returned to you, as requested. Style number OEM17-1309, described by you as a “Steampunk Top Hat With Goggles” is constructed of 100 percent polyester brushed knit fabric laminated to Ethylene Vinyl Acetate (EVA) and molded in the form of a top hat. The crown of the hat is approximately 4 ½ inches in height and the brim is 2 inches wide. The hat features molded plastic goggles affixed to the outer surface by a 6/8 inch wide elasticized woven band tacked around the crown of the hat above a 6/8 inch wide woven hatband. The hat is sized for adults.

CBP rationale

The applicable subheading for style number OEM17-1309 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, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid: Other: Other: Other.

Full text

N282386 January 31, 2017 CLA-2-65:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6505.00.6090 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, New York 11793 RE: The tariff classification of a novelty top hat from China Dear Ms. Benedetto: In your letter dated December 15, 2016, and received on January 10, 2017, you requested a tariff classification ruling. A sample was submitted with your letter. The sample will be returned to you, as requested. Style number OEM17-1309, described by you as a “Steampunk Top Hat With Goggles” is constructed of 100 percent polyester brushed knit fabric laminated to Ethylene Vinyl Acetate (EVA) and molded in the form of a top hat. The crown of the hat is approximately 4 ½ inches in height and the brim is 2 inches wide. The hat features molded plastic goggles affixed to the outer surface by a 6/8 inch wide elasticized woven band tacked around the crown of the hat above a 6/8 inch wide woven hatband. The hat is sized for adults. The applicable subheading for style number OEM17-1309 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, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: 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 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 the World Wide Web at https://hts.usitc.gov/current. 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 Kim Wachtel at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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