CLA-2-65:RR:NC:N3:353

Ms. Lori J. P. Boullet
Columbia Sportswear Company
14375 NW Science Park DR.
Portland, OR 97229

RE: The tariff classification of a visor from Vietnam.

Dear Ms. Boullet:

In your letter dated January 4, 2007, you requested a tariff classification ruling. The sample will be returned to you as requested.

The submitted sample, style CU9311 is a visor made of plaited 90% paper/10% straw and an under bill of cotton fabric. The bill is sewed to the headband of the visor and there is an adjustable strap at the back.

 The applicable subheading for style CU9311 will be 6504.00.9045, HTSUS, which provides for “Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed: Other, Sewed: Other.” The duty rate will be 6.8% ad valorem. 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 World Wide Web at http://www.usitc.gov/tata/hts/.

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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division