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The tariff classification of a “Hat Decoration” from China.
Issued July 2, 2018 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N298194 (July 2, 2018)
Tariff classification
HTS codes: 9505.10.2500
Headings: 9505
Product description
You submitted photographs and a detailed description for CVS item number 353290, identified as a “Hat Decoration.” Although referred to as a hat, the hat is not headgear, but instead is a top hat shaped decoration made of straw that is designed to sit upside down on a flat surface. The hat shape is filled with decorations that are inserted and glued in to a foam base that is glued to the interior of the hat. The decorations include prominent artificial evergreen branches, pine cones, red berries, a miniature evergreen tree, and a cardinal. The Hat Decoration is advertised, marketed and sold only as a Christmas decoration, with a hangtag that has the printed words “Christmas Floral Hat” and an illustration of a Christmas tree hanging ball ornament.
CBP rationale
The applicable subheading for CVS item number 353290 will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.
Full text
N298194 July 2, 2018 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Joseph Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a “Hat Decoration” from China. Dear Mr. Kenny: In your letter dated June 22, 2018, on behalf of CVS Pharmacy, Inc., you requested a tariff classification ruling. You submitted photographs and a detailed description for CVS item number 353290, identified as a “Hat Decoration.” Although referred to as a hat, the hat is not headgear, but instead is a top hat shaped decoration made of straw that is designed to sit upside down on a flat surface. The hat shape is filled with decorations that are inserted and glued in to a foam base that is glued to the interior of the hat. The decorations include prominent artificial evergreen branches, pine cones, red berries, a miniature evergreen tree, and a cardinal. The Hat Decoration is advertised, marketed and sold only as a Christmas decoration, with a hangtag that has the printed words “Christmas Floral Hat” and an illustration of a Christmas tree hanging ball ornament. The applicable subheading for CVS item number 353290 will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be Free 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 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 Wayne Kessler at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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