CLA-2-65:OT:RR:NC:TA:353
Ms. Michele Rabushka Lysik
Arctic Store LLC
380 Merrow Road
P.O. Box 189
Coventry, CT 06238
RE: The tariff classification of fur hats from Russia
Dear Ms. Lysik:
In your letter dated February 2, 2010, you requested a tariff classification ruling. Two photographs of fur hats were submitted with your request.
The Trapper hat features long fur flaps which may be fastened at the nape of the neck, at the top of the head, or beneath the chin. The Trapper hat will be imported in styles 1-03-11-99-11-01 (silver fox), 1-03-01-11-11-05 (black fox), and 1-03-25-00-11-01 (raccoon).
The Zimushka hat features pom-poms which may be fastened at the nape of the neck, at the top of the head, or beneath the chin. The Zimushka hat will be imported in styles 1-01-03-99-11-16 (blue frost fox) and 1-01-25-00-11-17 (raccoon).
The fur adds significant visual impact to the hat and provides warmth to the wearer. Therefore, the fur imparts the essential character to the hat.
The applicable subheading for the Trapper and Zimushka hats will be 6506.99.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other headgear, whether or not lined or trimmed: Other: Of other materials: Of fur skin." The rate of duty will be 3.3 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 the 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 the National Import Specialist at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division