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 21, 2008, you requested a classification ruling. The samples which you submitted are being returned as requested. Styles 9413, 9419 and 9405 are western-style hats made of plaited straw not sewed. The hats have a wide brim and a drawcord chin strap.

Style 9423 is a western-style hat made of crocheted straw. The hat also has a wide brim and a drawcord chin strap.

 The applicable subheading for Styles 9413, 9419 and 9405 will be 6504.00.6000, 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 material, of paper yarn or of any combination thereof: Not sewed." The rate of duty will be 94 cents per dozen and 4.6% ad valorem.

The applicable subheading for Style 9423 will be 6505.90.9076, Harmonized Tariff Schedule of the United States (HTSUS), 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…Other: Other: Other; Other: Other: Of unspun vegetable fibers." The duty rate will be 20.7 cents per kilogram plus 7.5% ad valorem. The textile category designation is 859.

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With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries.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