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

Ms. Mindy Hu
The Glove Source, Inc.
9104 Guilford Rd., Suite 1-D
Columbia, Maryland 21046

RE: The tariff classification of hats from China.

Dear Ms. Hu:

In your letter dated January 27, 2008, you requested a classification ruling. The samples which you submitted are being returned as requested.

Four samples of hats were submitted with your request.

Style 9602 is a bucket-style hat made of woven 45% cotton/55% linen fabric.

Style 9406 is a gambler-style hat made of 100% plaited straw strips sewn in a circular pattern. The hat has a wide brim, flat top and a textile headband.

Style9420 is a driving cap made of woven not plaited 100% straw strip that is approximately 1mm in width. The driving cap has a six panel crown with the peak attached to the crown. Style 9493 is a dress-style hat made of 100% plaited straw strips sewn in a circular pattern. The hat resembles a fedora-style hat.

 The applicable subheading for Style 9602 will be 6505.90.2590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 lined or trimmed: other: not knitted: … headwear of cotton, flax or both: Not knitted: Other, Other.” The duty rate will be 7.5% ad valorem. The textile category designation is 859.

 The applicable subheading for the Styles 9406 and 9493 will be 6504.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed: Of vegetable fibers, of unspun fibrous vegetable materials, of paper yarn or of any combination thereof: Sewed." The rate of duty will be 6% ad valorem.

Style 9420 is woven, not assembled, and is not classifiable in heading 6504, the item is not made up of a textile fabric and is not classifiable in heading 6505.

The applicable subheading for Style 9420 will be 6506.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other headgear, whether or not lined or trimmed: Other: Of other materials: Other.” The rate of duty is 8.5% 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/.

With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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