CLA-2-65:OT:RR:NC:N3:358
Ms. Tina A. Cavaretta
Randa Logistics
200 James Drive East
St. Rose, Louisiana 70087
RE: The tariff classification of hats from China
Dear Ms. Cavaretta:
In your letter dated September 26, 2019, you requested a tariff classification ruling. The samples will be returned to you under separate cover.
Style #DKF19-0192, identified as “Waffle Knit Ivory Hat,” is a newsboy-style cap. In your submission, you state the hat’s crown is constructed of 70 percent cotton and 30 percent polyester. The cap features a flat crown, visor, sweatband and a knit lining with a soft hand to provide warmth.
Style #DKF19-0044, identified as “Knit Dome Ivy With Corduroy Brim and Stretch Sweatband,” is a newsboy-style cap. In your submission, you state the hat’s shell is constructed of 50 percent polyester, 35 percent acrylic, 10 percent rayon and 5 percent spandex. The cap features a flat crown, visor, a sweatband and a knit lining with a soft hand to provide warmth.
Style #LVF19-0316, identified as “Knit Ivy With Twill Brim,” is a newsboy-style cap. In your submission, you state the hat is constructed of 100 percent polyester. The cap features a flat crown, visor, a sweatband and a knit lining with a soft hand to provide warmth.
Style #44DK030073, identified as “Ribbed Knit Ivy,” is a newsboy-style cap. In your submission, you state the hat is constructed of 65 percent acrylic, 32.5 percent polyester and 2.5 percent spandex. The cap features a flat crown, visor, a sweatband and a knit lining with a soft hand to provide warmth.
In your submission, regarding style #DKF19-0192, you suggest classification under subheading 6505.00.2590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hats and other headgear, not knitted. However, because the hat is of knit construction, this subheading is inapplicable.
In your submission, regarding styles #DKF19-0044, LVF19-0316 and 44DK030073, you suggestion classification under subheading 6505.00.8090, HTSUS, which provides for hats and other headgear, other than knitted. However, because these hats are of knit construction, this subheading is inapplicable.
The applicable subheading for style # DKF19-0192 will be 6505.00.1540, 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 cotton, flax or both: Knitted: Of cotton: Other: Other.” The applicable rate of duty will be 7.9 percent ad valorem.
The applicable subheading for styles # DKF19-0044, LVF19-0316 and 44DK030073 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6505.00.1540 and 6505.00.6090, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6505.00.1540 and 6505.00.6090, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division