CLA-2-65 OT:RR:NC:N3:353
Mr. Taehoon Koo
NCHB Corp.
149-05 177th Street
Jamaica, NY 11434
RE: The tariff classification of hats from China.
Dear Mr. Koo:
In your letter, received on July 31, 2014, on behalf of Kitter Inc. d.b.a. Philadelphia Rapid Transit, you requested a tariff classification ruling
You submitted two samples, identified as an “Untrimmed Helmet,” style number 8484X, and as a “Trimmed Helmet,” style number 8484. Both items are identical at importation; they are pith helmet style hats that are constructed of woven paper yarn. The “Trimmed Helmet” is ornamented after its importation.
The instant merchandise is woven and not plaited, nor made of strips, and is not classifiable under heading 6504, HTSUS.
The applicable subheading for style numbers 8484X and 8484 will be 6505.00.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted,...whether or not lined or trimmed: Other: Other, Other: Of paper yarn." The rate of duty will be 20.7 cents per kilogram plus 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division