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

Ms. Lorainne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, Pennsylvania 17105

RE: The tariff classification of a reversible hat from China.

Dear Aldinger:

In your letter dated October 29, 2009 you requested a tariff classification ruling. The sample will be returned to you.

Item 9005752 identified as “Ladies Floppy Hat Floral” is made of woven 100 percent cotton fabric on both sides. The wide brimmed floppy hat has a printed brim on one side and a solid brim on the other.

The applicable subheading for Item 9005752 “Ladies Floppy Hat Floral” will be 6505.90.2060, 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; hair-nets of any material, whether lined or trimmed: Other: Other: Of cotton flax or both: Not knitted… headwear of cotton, Other." The rate of duty will be 7.5 percent 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