CLA-2-65:RR:NC:3:353 B88272

Ms. Alexanderia
Sun Yorkos Enterprise (USA) Inc.
160 Passaic Ave., Bldg. #113, 2nd Fl.
Kearny, NJ 07032-1128

RE: The tariff classification of a hat, bow and hat braid from Taiwan.

Dear Ms. Alexanderia:

In your letter dated July 23, 1997 you requested a classification ruling.

The submitted samples are a hat, bow and braid for headwear consisting of man-made fibers. The hat is sewn in strips and is designed with approximately a five inch crown in height and has approximately a 3 3/4 inch brim. It has a decorative band and bow of the same material around the crown of the hat. The bow resembles horsehair fabric and is used to trim hats. The braid for headwear resembles horse hair and is used for hat trimming. The applicable subheading for the hat 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% ad valorem.

The applicable subheading for the bow will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for Other made up articles, including dress patterns: Other: Other, Other: Other. The duty rate will be 7% ad valorem.

The applicable subheading for the braid for headwear will be 5808.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for Braids in the piece; ornamental trimmings in the piece, without embroidery, other than knitted or crocheted; tassels, pompons and similar articles: Braids in the piece: Suitable for making or ornamenting headwear: Of cotton or man-made fibers. The duty rate will be 3.5% ad valorem. Hat falls within textile category designation 659 and the braid in the piece for headwear falls within 229. 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,

Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division