CLA-2-65 OT:RR:NC:N3:353
Ms. Hollie Blakeley
Aries Manufacturing
1221 Page Street
Kewanee, IL 61443
RE: The tariff classification of hats from China.
Dear Ms. Blakely:
In your letter dated September 7, 2012 you requested a tariff classification ruling for three items. The samples will be returned to you.
The first submitted sample, identified as BTP-HAT-BLKGRY, is a sherpa-style hat constructed of 100% acrylic knit fabric. The hat features a knit fleece lining and long braided tassels extending from the earflaps. The second sample, identified as BTP-HAT-BLACK, is a double-layered beanie-style hat constructed of 100% acrylic knit fabric. The third sample, identified as BTP-HAT-BLKBRD, is a double-layered beanie-style hat constructed of 100% acrylic fabric. All three hats feature small, permanently attached speakers sewn into the hat between the inner lining and the outer shell. The speakers are attached to an audio cable for connecting this item to an MP3 player, iPod, CD player, cell phone, etc.
In your letter, you suggested classification under tariff subheading 8518.30.2000, HTSUS, which provides for “Headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers: Other.” We disagree. The hats contain an incorporated speaker which form an inseparable whole, and are considered to form a composite good. GRI 3(b) states that when the essential character of a composite good can be determined, the whole item is classified as if it consisted only of the part that imparts the essential character of the composite good. In the instant case, it has been determined that the hat imparts the essential character of the article.
The applicable subheading for styles BTP-HAT-BLACK and BTP-HAT-BLKBRD will be 6505.00.6090, 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: Not in part of braid, Other: Other: Other." The rate of duty will be 20 cents per kilogram plus 7 percent ad valorem.
The applicable subheading for style BTP-HAT-BLKGRY 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 rate of duty 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