CLA-2-65:RR:NC:5:353 B80483

Mr. J. Ruben Cota D.
Collection of Arizona, Inc.
225 N. Freeport Drive
Nogales, AZ 85621

RE: The tariff classification of Chefs paper hats from Mexico.

Dear Mr. Cota:

In your letter dated December 20, 1996, on behalf of Cellucap Manufacturing Co., you requested a tariff classification ruling.

The submitted samples are Chefs hats consisting of paper material. The hats are designed as a strip of corrugated paper with an adhesive label on each end, so that the hat can adjust to various head sizes.

The applicable tariff provision for the Chefs hats will be 6506.99.0000 , Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for Other headgear, whether or not lined or trimmed: Other: headgear: Of other materials. The general rate of duty will be 8.5 % ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division