The tariff classification of Santa hats from China.

N314208 September 23, 2020 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Wanda Yam Infinite Seasonal Limited Hang Fung Industrial Building Phase 1 2G Hok Yuen Street Hunghom, Kowloon Hong Kong China RE: The tariff classification of Santa hats from China. Dear Ms. Yam: In your letter dated August 26, 2020, you requested a tariff classification ruling. You submitted a photographs and descriptions of three items identified as Plush Santa Hats with Lights, each will be further described below. The first item is identified as item number 211-8256A, which consists of a traditional, conical shaped Santa hat made of red polyester plush fabric with a white plush band and a pom-pom at the tip of the peak. This 17” hat features a 2.5” band, which also includes button cell battery powered LED lights surrounding the phrase “Merry Christmas.” The lights can be activated by touching a button on the battery box hidden within the hat. The second item is identified as item number HFGH1931B, which consists of a traditional, conical shaped Santa hat made of red polyester plush fabric with a white plush band and a pom-pom at the tip of the peak. This 17” hat features a 3” band, which also includes button cell battery powered LED lights accenting a textile applique depicting of a pair of dark novelty sunglasses trimmed with antlers and holly. The lights can be activated by touching a button on the battery box hidden within the hat. The third item is identified as item number HFGH1931A, which consists of a traditional, conical shaped Santa hat made of red polyester plush fabric with a white plush band and a pom-pom at the tip of the peak. This 17” hat features a 3” band, which also includes button cell battery powered LED lights accenting a textile applique depicting of a pair of dark novelty sunglasses shaped like evergreen trees. The lights can be activated by touching a button on the battery box hidden within the hat. The applicable subheading for the Plush Santa Hats with Lights, item number 211-8256A, HFGH1931B and HFGH1931A, 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 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division