CLA-2-65 OT:RR:NC:N3:353
Ms. Debra Dudzinski
LF Accessories Group, LLC
350 5th Avenue
9th Floor
New York, NY 10118
RE: The tariff classification of a hat from China.
Dear Ms. Dudzinski:
In your letter dated December 4, 2013 you requested a tariff classification ruling.
The submitted sample, identified as an Open Weave Ribbon Floppy Hat, item number IKT-0067, is a floppy-style sun hat composed of 50% paper straw and 50% polyester grosgrain ribbon. The hat is constructed by alternating a strip of plaited paper straw with a strip of ribbon and sewing them together in a circular pattern that radiates from the crown. The hat features a brim which measures approximately 5 ½ inches in width and a fabric sweatband.
The hat is classifiable under tariff subheadings 6504.00.30 and 6504.00.90. Neither component imparts the essential character of the hat, which will be classified in accordance with GRI 3 (c) under the heading that occurs last in numerical order in the HTS.
The applicable subheading for item number IKT-0067 will be 6504.00.9015, 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: Other, Sewed: Of man-made fibers.” 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division