CLA-2-65:RR:NC:5:353 A87156

Ms.Deborah Ayling
Cradle Togs
77 South First St.
Elizabeth, NJ 07206

RE: The tariff classification of girls hats from Taiwan.

Dear Ms. Ayling:

In your letter dated August 22, 1996 you requested a classification ruling. The two samples submitted are girls hats. Style A5063 consists of 80% cotton /20% nylon fabric sewn in strips and has textile trim in the form of a hat band and bow. Style A5062 consists of 100% polypropolene fabric sewn in strips with an elastic band under the chin. The samples will be returned per your request.

The applicable subheading for the style A5063 will be 6504.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed: Of vegetable fibers, of unspun fibrous vegetable materials, of paper yarn or of any combination thereof: Sewed." The duty rate will be 6.3 percent ad valorem.

The applicable subheading for style A5062 will be 6504.00.9015, Harmonized Tariff Schedule of the United States (HTS), which provides for "Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed: Other, Sewed: Of man-made fibers." The duty rate will be 7.1 percent ad valorem.

Style A5062 falls within textile category designation 659. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 Martin Weiss at 212-466-5881.

Sincerely,

Roger J. Silvestri
Director
National Commodity
Specialist Division