CLA-2-65:OT:RR:NC:N3:N353

Ms. Debbie Mayard
Hamco, Inc.
P.O. Box 1028
Gonzales, LA 70707

RE: The tariff classification of a cap from China.

Dear Ms. Mayard:

In your letter dated January 8, 2013 you requested a tariff classification ruling.

You submitted a sample, identified as a “Birthday Cap” style HAT922W. The sample is an infant’s baseball-style cap constructed of 100% cotton woven fabric. The lined cap has a five panel crown, a fabric covered button at the top and a fabric covered elastic strap in back. Embroidered onto the front panel of the cap is the phrase “My 1st Birthday” and a depiction of a small bear. A fabric applique in the shape of the number one has been added to further embellish the design.

The sample will be returned to you.

The applicable subheading for style HAT922W will be 6505.00.2030, 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…: Other: Of cotton, flax or both: Not knitted: Certified hand-loomed and folklore products; and headwear of cotton: For babies.” 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