CLA-2-65:RR:NC:3:353 D82754
Ms. Mary L. Irish
Talbots
175 Beal Street
Hingham, MA 02043
RE: The tariff classification of cotton hats from China.
Dear Ms. Irish:
In your letter dated September 17, 1998 you requested a
classification ruling. Samples of the hats were provided and are
being returned per your request.
Style number 91141940 is a babies' hat made of knit 97%
cotton/3% spandex fabric. The hat has a brim, and a two piece
crown with an elasticized band and a self tie at the back. The hat
is designed for young children of a body height not over 86
centimeters and will be sold in babies sizes XXS and XS.
Style number 91092938 is a girls' hat made of knit 97%
cotton/3% spandex fabric. You state the 91092938 girls' hat will
also be made of woven 100% cotton denim fabric. The hat has a
brim, and a two piece crown with an elasticized band and a self tie
at the back. The hat will be sold in girls sizes S and M.
The applicable subheading for the 91141940 babies' knit 97%
cotton/3% spandex hat will be 6505.90.1515, Harmonized Tariff
Schedule of the United States (HTS), 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: Of cotton, flax or both: Knitted...Of
cotton: For babies." The duty rate will be 8.2% ad valorem.
The applicable subheading for the 91092938 girls' knit 97%
cotton/3% spandex hat will be 6505.90.1540, Harmonized Tariff
Schedule of the United States (HTS), 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: Of cotton, flax or both: Knitted...Of
cotton: Other: Other." The duty rate will be 8.2% ad valorem.
The applicable subheading for the 91092938 girls' woven 100%
cotton denim hat will be 6505.90.2060, Harmonized Tariff Schedule
of the United States (HTS), 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: Of cotton, flax or both: Not knitted: Certified
hand-loomed and folklore products; and headwear of cotton...Other."
The duty rate will be 7.8% ad valorem.
The 91141940 babies' hat falls within textile category
designation 239, the knit/woven style 91092938 girls' hat falls
within textile category designation 359. Based upon international
textile trade agreements products of China 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 Kenneth Reidlinger at
212-466-5881.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division