CLA-2-65:OT:RR:NC:N3:358
Ms. Catherine Morgan
Top of the World – Vetta Brands
3001 36th Avenue NW
Norman, OK 73072
RE: The tariff classification of hats from Vietnam
Dear Ms. Morgan:
In your letter dated February 25, 2018, you requested a tariff classification ruling, The three samples received with your letter will be returned to you, as requested.
Style SCTMSH or SCTMS-AL-ADJ-2TN, “Scat Mesh,” is a baseball-style cap with a six panel crown and six vent holes. The front two panels and the peak are constructed of 52 percent cotton and 48 percent polyester woven fabric. The remaining four panels are constructed of 100 percent polyester mesh knit fabric. The University of Alabama stylized “A” logo is embroidered on the front of the cap and a small Top of the World (TW) logo is embroidered on the side of the cap. The cap has a fabric covered button at the top of the crown and an adjustable plastic strap at the back of the cap.
Style ROUTE-NTRM-ADJ-MLT, “Route,” is a baseball-style cap with a five panel crown and six vent holes. The large front panel and peak are constructed of 100 percent cotton woven fabric. The remaining four panels are constructed of 100 percent polyester mesh knit fabric. The front of the cap is screen printed with stripes and has a sewn-on woven label with the Notre Dame logo. A small TW logo is embroidered on the side of the cap. The cap has a fabric covered button at the top of the crown and an adjustable plastic strap at the back of the cap.
Style JNES-AUBRN-ADJ-TWD, “Jones,” is a baseball-style cap with a six panel crown and six vent holes. All the panels and the peak are constructed of 60 percent wool, 20 percent rayon, 10 percent polyester and 10 percent acrylic woven tweed fabric. The front of the cap is embroidered with the Auburn University logo and the side of the cap is embroidered with the TW logo. The cap has a fabric covered button at the top of the crown and an adjustable self-fabric strap at the back of the cap.
In your letter, you suggested the applicable subheading for styles “Scat Mesh” and “Route” to be 6505.00.2590, Harmonized Tariff Schedule of the United States (HTSUS). However, both styles are 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 either cap. Therefore, the caps will be classified in accordance with GRI 3(c) under the heading that occurs last in numerical order in the HTSUS.
The applicable subheading for Styles “Scat Mesh” and “Route” 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.
The applicable subheading for style “Jones” will be 6505.00.4090, 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 wool: Other: Other: Other.” The rate of duty will be 31 cents per kilogram plus 7.9 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