CLA-2-65:OT:RR:NC:N3:358
Ms. Anh Halliburton
Design Resources, Inc.
8900 State Line Road, Suite 500
Leawood, KS 66206
RE: The tariff classification of a hat from China
Dear Ms. Halliburton:
In your letter dated January 25, 2018, you requested a tariff classification ruling. The sample received with your letter will be returned to you, as requested.
The submitted sample, Style C18-0001, is a baseball style cap with a six panel crown and two vent holes. The front two panels and the peak are constructed of 65 percent cotton and 35 percent polyester woven fabric. The remaining four panels are constructed of 100 percent polyester knit mesh fabric. The cap features the CAT logo embroidered on the front of the cap, a fabric covered button at the top of the crown and an adjustable strap at the back of the cap.
Style C18-0001 is prima facie classifiable under two subheadings. Neither the polyester knit fabric (6505.00.60) nor the cotton woven fabric (6505.00.20) imparts the essential character of the cap. Therefore, the cap will be classified in accordance with GRI 3(c) under the subheading that occurs last in numerical order in the Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for Style C18-0001 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 cents per kilogram 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 https://hts.usitc.gov/current.
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,
Steven Mack
Director
National Commodity Specialist Division