October 25, 2006 CBP Bulletin Notice on Novelty Top Hat
In the October 25, 2006 issue of the U.S. Customs and Border Protection Bulletin (CBPBulletin)(Vol. 40, No. 44), CBP published a notice revoking a ruling and treatment as follows:
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Revocation of ruling; revocation of treatment. CBP is revoking one ruling regarding the classification of a novelty top hat. CBP is also revoking any treatment it has previously accorded to substantially identical transactions.
According to CBP, these revocations are effective for merchandise entered or withdrawn from warehouse for consumption on or after December 24, 2006.
Novelty top hat. The item at issue is a novelty top hat intended for use at parties, carnivals, Mardi Gras and the like. The top portion of the hat extends almost 11 inches high and its brim measures two inches wide. The hat is made of man-made fiber material, is unlined with single stitching throughout, and is available in assorted colors.
CBP is issuing HQ 968139 in order to revoke NY A81378 to reflect the proper classification of the novelty top hat under HTS 6505.90, which provides for other 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, rather than under HTS 9509.90.6020 (1996), which provides for festive, carnival, or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof; other: hats: other.
Among other things, the Explanatory Notes to Chapter 65 state that the chapter covers all hats irrespective of their use such as daily wear, theatre, disguise, or protection. CBP states that hats have many functions beyond and in addition to protection from the elements. Among those functions are as a sign of prestige and power, cultural and ethnic identity, religious affirmation, cultural traditions and beliefs or simply adornment. While the hat, with its comical and whimsical appearance, will be a source of enjoyment, humorous diversion and frivolous entertainment, the hat likely will not generate the same type of enjoyment and emotion one derives from actually playing with objects commonly thought of as articles whose primary purpose is amusement.
CBP states that when an article has both the potential for amusement and utility, the question becomes one of determining whether the amusement is incidental to the utilitarian purpose, or the utility purposes incidental to the amusement. CBP contends that the subject novelty top hat is not only amusing but also fully functional.
As a result, CBP opines that the hat is specifically provided for as a hat of HTS 6505, even if the style of the hat may prevent its use on more than an occasional basis. The hat remains an object used to wear upon the head of the purchaser. As such, it is not described by HTS 9505, as a festive, carnival or other entertainment article.
CBP notes that if the novelty top hat is knitted or crocheted or made up of knitted or crocheted fabric, it should be classified under HTS 6505.90.6090 (cat 659), whereas if it is made of felt or other textile fabric, the novelty top hat should be classified under HTS 6505.90.8090 (cat 659).
CBP acknowledges that witches and Santa hats of durable material have been previously classified in HTS 9505; however, CBP indicates that it may reconsider the classification of these articles in the future.
New: 6505.90.6090 (cat 659), 20/kg7%, 6505.90.8090 (cat 659), 18.7/kg6.8%; previous: 9509.90.6020, duty-free.
(See ITT's Online Archives or 07/26/06 news, (Ref: 06080145), for BP summary of proposed HQ 968139)
October 25, 2006 CBP Bulletin (Vol. 40, No. 44) available athttp://www.cbp.gov/xp/cgov/toolbox/legal/bulletins_decisions/bulletins_2006/vol40_10252006_no44/