HQ 951087: Classification of Pumpkin Bonnet; Reconsideration of HRL087321

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 951087
                          April 8, 1992




CLA-2 CO:R:C:T  951087 CAB

CATEGORY:  Classification

TARIFF NO.:  6505.90.6030

Christopher L. Thayer
Hallmark Cards, Inc.
Kansas City, MO 64141

RE:  Classification of Pumpkin Bonnet; Reconsideration of HRL
087321

Dear Mr. Thayer:

     This ruling is in response to your letter of December 19,
1991, requesting reconsideration of HRL 087321.  The ruling
classified two infant's bonnets, a pumpkin bonnet and a bunny
bonnet, in subheading 6505.90.6080, under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), as hats and
other headgear, of man-made fibers, knitted or crocheted.

FACTS:

     The merchandise at issue is the pumpkin bonnet for infants.
The outer shell of the pumpkin bonnet, style number KJR4076, is
made of 65% polyester and 35% cotton knitted fabric.  The bonnet
is designed and advertised for use as part of Hallmark's
Halloween Baby Boo promotion and will be sold separately at
retail stores.  The product will be manufactured in China.
A sample was submitted for examination.

     Hallmark has reduced the size of the original pumpkin
bonnet to the size of the submitted sample in order to change the
textile category from 659 to 239.  Hallmark also contends that
the sample merchandise is classifiable in Chapter 95 instead of
Chapter 65.

ISSUE:

     Whether the merchandise in question is classifiable as a
festive article of Chapter 95, HTSUSA, or as headgear of Chapter
65, HTSUSA?

LAW AND ANALYSIS:

     Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRIs).  GRI 1 provides that
"classification shall be determined according to the terms of the
heading and any relative Section or Chapter notes."  Merchandise
that cannot be classified in accordance with GRI 1 are to be
classified in accordance with subsequent GRI's, taken in order.
Hats and headgear are generally classified in Chapter 65 of the
HTSUSA.  However, Note 1(c), Chapter 65, states that doll's hats,
other toy hats or carnival articles of Chapter 95 are excluded
from that chapter.

     You assert that as a result of Headquarters Ruling Letter
(HRL) 088410 of April 18, 1991, which determined that certain
children's Halloween costumes, including a pumpkin costume, were
classified in Heading 9505 as festive or carnival articles,  the
instant article should also be classified in Heading 9505.
However, the articles classified in HRL 088410 were constructed
of 100% polyester tricot, and there was no mention of lining or
padding as in the instant article.  Since the instant article
contains this additional lining and padding, it has a much more
utilitarian value than the merchandise in HRL 088410.  The
instant article could be utilized for warmth, whereas the
article in HRL 088410 would likely be used only as fancy dress.

     You also state that HRL 085696 of November 30, 1989,
classified an article similar to the instant merchandise in
Heading 9505.  However, the articles are not similar because the
instant article does have substantial practical value as
protection for the head, while, the hat in HRL 085696 was part of
a Halloween costume that was traditionally associated with
festive occasions.

HOLDING:

     Accordingly, the merchandise in question is properly
classifiable in Chapter 65 rather than Chapter 95.  Due to the
smaller size of the sample, it is classifiable in subheading
6505.90.6030, HTSUSA, as hats and other headgear, knitted or
crocheted...of man-made fibers, not in part of braid, for babies.
This item falls in textile category 239, and it is dutiable at
39.7 cents per kilogram plus 14.1 percent ad valorem.  The
submitted sample will be returned under separate cover.

     The designated textile and apparel category may be
subdivided into parts.  If so, the visa and quota requirements
applicable to the subject merchandise may be affected.  Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations
available, we suggest you check, close to the time of shipment,
the Status Report on Current Import Quotas (Restraint Levels), an
internal issuance of the U.S. Customs Service which is updated
weekly and is available for inspection at your local Customs
office.

     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.

                                   Sincerely,



                                   John Durant, Director
                                   Commercial Rulings Division