CLA-2-65 OT:RR:NC:N3:353

Ms. Min Xie
PVH Corporation
200 Madison Avenue
New York, NY 10016

RE: The tariff classification of a paper straw hat from China.

Dear Ms. Xie:

In your letter dated October 1, 2012, you requested a tariff classification ruling.

The submitted sample, identified as the “Parker Fedora,” style number 7624346, is a fedora-style hat constructed of 100% paper straw strips sewn in a circular pattern that radiate from the crown. The hat features a textile hatband, a brim which measures approximately 2 inches in width and a fabric sweatband.

The sample will be returned to you as requested.

The applicable subheading for style number 7624346 will be 6504.00.3000, 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 materials, of paper yarn or of any combination thereof: Sewed." The rate of duty will be 6 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