CLA-2-65:OT:RR:NC:N1:358
Jessica Rowe
Blue Q
703 West Housatonic Street Pittsfield, MA 01201
RE: The tariff classification of a hat from China.
Dear Ms. Rowe:
In your letter dated December 4, 2024, you requested a tariff classification ruling.
The submitted sample, item #AA200 identified as “Dog Walkin’ Trucker Hat,” is an adult baseball-style cap composed from knit and woven fabric. The two center crown panels and brim are constructed of 100 percent cotton woven fabric. The three remaining panels of the crown are said to be constructed of polyester mesh, which has been observed to be a knit fabric. The cap features a fabric covered button at the apex of the crown, an adjustable snapback closure and a decorative woven tag that is stitched onto the front of the hat.
Goods that are, prima facie, classifiable under two or more headings are classifiable in accordance with General Rule of Interpretation (GRI) 3, Harmonized Tariff Schedule of the United States (HTSUS). GRI 3(b) states in relevant part that “…composite goods consisting of different materials or made up of different components… which cannot be classified by reference to 3(a) shall be classified as if they consisted of the material or component that gives them their essential character…”. Here, there is no dispute that the cap is classified in heading 6505, as the materials that make-up the cap are classified within this heading. Rather, the issue is the proper classification at the subheading level. Item #AA200 is prima facie, classifiable under two subheadings. Neither the cotton crown panels of woven fabric (6505.00.20, HTSUS) nor the polyester knit mesh (6505.00.60, HTSUS) imparts the essential character of the cap. As a result, GRI 6, which governs classification at the subheading level, applies as well.
The applicable subheading 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 6505.00.6090, 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 6505.00.6090, 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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