CLA-2-65:OT:RR:NC:TA:353

Ms. Janet Pendris
Hampton Direct
350 Pioneer Drive
P.O. Box 1199
Williston, Vermont 05495

RE: The tariff classification of rain hat from China.

Dear Ms. Pendris:

In your letter dated July 14, 2009, you requested a tariff classification ruling. The sample will be returned to you.

Style SKU 52086 is a rain hat which you refer to as No Mess Rain Wrap. The rain hat is made of clear 100 percent PVC material, two to a package. The hat has an eight inch brim and offers a full protection against wind and rain. The item extends to the neck and has ties for a secure fit. The applicable subheading for the rain hat SKU 52086 will be 6505.91.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other headgear, whether or not lined or trimmed: other: of rubber or plastics: other. The duty rate will be Free. 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 on World Wide Web at http://www.usitc.gov/tata/hts/.

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 (646) 733-3053.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division