HQ 084288: Classification of a Santa Claus hat

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 084288

                                  July 6, 1989


      CLA-2 CO:R:C:G  084288  CMR  839620

      CATEGORY: Classification

      TARIFF NO.: 9505.10.5000

      Ms. Regina Robertson
      Graphics International
      Trading Company, Inc.
      P.O. Box 419566 - Drop 376
      Kansas City, Missouri  64141-6566

      RE: Classification of a Santa Claus hat

      Dear Ms. Robertson:

           This ruling is in response to your letter of April 5, 1989,
      requesting classification of a Santa Claus hat.

      FACTS:

           The Santa Claus hat at issue is made of 45 percent polyester, 45
      percent acrylic, and 10 percent cotton materials.  It is designed in
      a cone shape with a synthetic fur pom-pom at the top peak and a
      synthetic fur band to be fit around the forehead.  The ends of the
      fur band are equipped with "Velcro" to make it easier to put on and
      to make it possible to adjust the fit.

           The hat will be marketed as a Christmas party item and as an
      accessory for a Santa Claus costume.  It will be imported from China
      and entered at Kansas City.

      ISSUE:

           Is the Santa Claus hat classifiable as a hat in Chapter 65, or
      as a Christmas article or a festive article in Chapter 95?

      LAW AND ANALYSIS:

           Classification of products under the HTSUSA is governed by the
      General Rules of Interpretation (GRI's).  GRI 1 provides that
      "classification shall be determined according to the terms of the












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      headings and any relative section or chapter notes, and provided such
      headings or notes do not otherwise require, according to [the
      remaining GRI's taken in order]."

           Hats are generally classified in Chapter 65 of the HTSUSA.
      However, Chapter 65, Note 1(c) excludes "doll" hats, other toy hats
      or carnival articles of Chapter 95.  Chapter 95, Note 1(e), excludes
      sports clothing or fancy dress, of textiles, of Chapter 61 or 62.
      While the Santa hat could be considered to fall within the meaning of
      fancy dress of textiles, it would not be classified in Chapter 61 or
      62, but in Chapter 65; therefore, the exclusionary note does not
      apply.

           The hat at issue is for a festive occasion, Christmas.
      Subheading 9505.10, HTSUSA, provides for articles for Christmas
      festivities and parts and accessories thereof.  The Explanatory
      Notes, which are the official interpretation of the HTSUS at the
      international level, state in the notes for heading 9505, at A(2),
      that "festive articles" include:

           Articles traditionally used at Christmas festivities, e.g.
           artificial Christmas trees (these are sometimes of the folding
           type), nativity scenes, Christmas crackers, Christmas stockings,
           imitation Yule logs.

           The Santa Claus hat is an article traditionally used at
      Christmas festivities during the Christmas season.  We believe it
      most specifically falls within the heading for festive, carnival or
      other entertainment articles in Chapter 95, in the provision for
      articles for Christmas festivities and parts and accessories thereof.

      HOLDING:

           The hat is classifiable under the provision for festive,
      carnival or other entertainment articles, articles for Christmas
      festivities and parts and accessories thereof, other, other
      subheading 9505.10.5000, HTSUSA, and is dutiable at 5.8 percent ad
      valorem.


                                      Sincerely,



                                      John Durant, Director
                                      Commercial Rulings Division















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