CLA-2-65:OT:RR:NC:N:358
Scott Leonard
HSN
1 HSN Drive St Petersburg, FL 33729
RE: The tariff classification of a knit hood from China.
Dear Mr. Leonard:
In your letter dated February 9, 2023, you requested a tariff classification ruling on behalf of your client Garnet Hill. The sample will be retained for training purposes.
The submitted sample is identified as “Cashmere Hooded Infinity Scarf.” It’s constructed of 100 percent cashmere knit fabric and measures approximately 22.5 inches in length and 14 inches in width. The knit item features a curved seam when folded in half from the center of the head down to the neck. This construction forms a hood which is shaped to fit the head and extends down and around the neck in a tubular way.
In your request you suggest classification under 6117.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories, knitted or crocheted… of wool or fine animal hair.” However, heading 6505, HTSUS, provides for knitted hats and other headgear. The Explanatory Notes (EN), which constitute the official interpretation of the nomenclature at the international level, state that this heading includes hoods (EN 65.05(9)). Webster's II New Riverside University Dictionary (1984) defines hood as "a loose pliable covering for the head and neck, either separate or attached to a garment, as a jacket or robe." As such, the item conforms to this description and is specifically provided for by EN 65.05.
The applicable subheading for the “Cashmere Hooded Infinity Scarf” will be 6505.00.9045, HTSUS, which provides for "Hats and other headgear … : Other: Other, Other: Of fine animal hair." The general rate of duty will be 20.7 cents per kilogram plus 7.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6505.00.9045, 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 6505.00.9045, 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, including information on exclusions and their effective dates, 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division