CLA-2-65 OT:RR:NC:N3:353
Ms. Maria E. Julia
ANN, Inc.
7 Times Square
New York, NY 10036
RE: The tariff classification of paper straw hats from China.
Dear Ms. Julia:
In your letter dated February 1, 2012, you requested a tariff classification ruling for two items.
The first sample submitted, identified as style number 280587, is constructed of plaited paper straw. The floppy-style beach hat features a brim which measures approximately 5 inches in width and has a thin plastic wire which runs around the outer edge to provide shape.
The second sample submitted, identified as style number 280577, is constructed of plaited paper straw. The fedora-style hat features a brim which measures approximately 2 inches in width and has a thin plastic wire which runs around the outer edge to provide shape.
Both hats have a sewed half-inch border, however the balance of the crowns and peaks are not sewn and the hats are not considered “sewed together hats” for classification purposes.
The samples will be returned to you as requested.
The applicable subheading for style numbers 280587 and 280577 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.
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 Kimberly Praino at (646) 733-3053.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division