CLA-2-65 OT:RR:NC:N3:353
Ms. Karen Wilder
The Gymboree Corporation
500 Howard Street
San Francisco, CA 94105
RE: The tariff classification of a hat from China.
Dear Ms. Wilder:
In your letter dated July 31, 2012, you requested a tariff classification ruling.
The submitted sample, identified as PO number 919656, is a hat constructed of 100% acrylic knit fabric. The Peruvian-style hat features a knit cotton lining, braided tassels extending from the earflaps, and a pom-pom at the top of the hat. The hat will be imported in infant’s sizes 0-6 months and 12-24 months, as well as children’s sizes 2Y-3Y and 4Y-5Y.
The sample will be retained for our file.
The applicable subheading for the infant sized hat (PO number 919656) will be 6505.00.5030, Harmonized Tariff Schedule of the United States (HTS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric…whether or not lined or trimmed: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Wholly or in part of braid, For babies." The duty rate will be 6.8 percent ad valorem.
The applicable subheading for the child sized hat (PO number 919656) will 6505.00.5090, 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. . .Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Wholly or in part of braid, Other: Other." The duty rate will be 6.8 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