CLA-2-65:RR:NC:5:353 A82685

Mr. Stephen Zelman
Stephen M. Zelman & Assoc.
888 Seventh Ave.
New York, N.Y. 10108

RE: The tariff classification of a knit hat from the Philippines.

Dear Mr. Zelman:

In your letter dated April 16, 1996, on behalf of Fownes Brothers & Co., Inc., you requested a classification ruling. The samples submitted, style No. BT 059 #2 is a ladies beret-style hat stated to be made up of acrylic yarn. The hat is primarily cable knit and contains a ribbed knit portion which encircles the opening. The ribbed knit portion contains in its interior a hidden band of braided elastic. You state the braid is necessary to keep the hat securely on the wearer's head. We concur. The opening for the head is relatively small, approximately 3" in diameter in unstretched condition, requiring a good degree of stretching for the hat to be worn. The braided elastic serves a significant function in retaining and reinforcing the stretch and recovery of the knit needed to retain shape and a good fit.

The applicable subheading for the knit hat, style No. BT 059 #2 will be 6505.90.5090, Harmonized Tariff Schedule of the United States (HTS), which provides for 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; hair-nets of any material, whether or not lined or trimmed: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Wholly or in part of braid, Other. The duty rate will be 7.1 percent ad valorem.

Style No. 059 #2 falls within textile category designation 659. Based upon international textile trade agreements products of Philippines are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that 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 available for inspection at your local Customs office.

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 Martin Weiss at 212-466-5881.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division