CLA-2-65 OT:RR:NC:N3:353
Mr. Edward S. Comeaux
Comeaux Caps
44043 Stringer Bridge Rd.
St. Amant, LA 70774
RE: The tariff classification of welder’s caps from China.
Dear Mr. Comeaux:
In your letter received on June 19, 2012, you requested a tariff classification ruling for three items.
The first sample submitted, identified as style 1000, is a welder’s cap constructed of 100% cotton woven fabric. The cap consists of six panels sewn together and a brim that measures approximately 2 ¾ inches in width. The cap is designed to protect the wearer’s hair from grease and dirt and is worn under a welder’s helmet. The brim is worn to the back to protect the welder’s neck.
The second sample submitted, identified as style 2000, is a welder’s cap made of 100% cotton woven fabric. The reversible cap consists of six panels and a brim that measure approximately 3 inches in width. The cap is designed to protect the wearer’s hair from grease and dirt and is worn under a welder’s helmet. The brim is worn to the back to protect the welder’s neck.
The third sample submitted, identified as style 7000-A, is a welder’s cap made of 100% cotton woven fabric. The cap is constructed of three panels sewn together with a horizontal band that measures approximately 1¼ inches in width. The band extends to form two straps that measure approximately 10 inches in length, which tie in the back of the wearer’s head. The cap is designed to protect the wearer’s hair from grease and dirt and is worn under a welder’s helmet. The middle panel of the cap extends 3 inches to protect the back of the welder’s neck.
You have inquired as to whether these items are classifiable under tariff subheading 6505.00.2590, HTSUS. That provision is for headgear constructed of flax fabric which is not knitted or crocheted. The subject articles are constructed of cotton fabric and are therefore not properly classifiable under that tariff subheading.
The applicable subheading for styles 1000, 2000 and 7000-A will be 6505.00.2060, 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 Kimberly Praino at (646) 733-3053.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division