CLA-2-65:OT:RR:NC:N3:358
Ms. Jenny Helm
GEAR For Sports
9700 Commerce Parkway
Lenexa, Kansas 66219
RE: The tariff classification of a men’s hat from China
Dear Ms. Helm:
In your letter dated August 17, 2015 you requested a tariff classification ruling. Your letter was accompanied by a sample which will be returned to you, as requested.
The submitted sample, a men’s baseball-style cap, style GH901M, is a composite good. Although you state the four back panels are composed of 100 percent polyester woven fabric, a visual inspection indicates the back panels are made of knit mesh fabric. The large front panel and peak have an outer surface of plaited folded strips of paper. Each section is sewn together to form the hat. The cap also features a fabric covered button at the top, two eyelets on the front panel and a plastic adjustable closure in the back.
In your letter, you suggest the cap is classified under 6505.00.9076, Harmonized Tariff Schedule of the United States (HTSUS); however, the folded strips of paper are not considered a vegetable fiber. Folded strips of paper are considered a plaiting material of Heading 4601, HTSUS.
Neither the portion of plaited paper, classifiable under heading 6504, nor the portion of mesh fabric classifiable under heading 6505, imparts the essential character of the baseball-style cap. Following General Rule of Interpretation (GRI) 3(c), the cap will be classified under the heading which occurs last in numerical order in the HTS.
The applicable subheading for style GH901M will be 6505.00.6090, 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; hair nets of any material, whether or not lined or trimmed: Other: 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/kg plus 7 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 the 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 Kim Wachtel at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division