CLA-2-65:RR:NC:3:353 J81748

Mr. Harold C. Boykin
Beijing Trade Exchange, Inc.
900 2nd St., Suite 309
Washington, DC 20002

RE: The tariff classification of a water polo cap from China.

Dear Mr. Boykin:

In your letter dated March 25, 2003 you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample is a water polo cap made of woven nylon fabric coated with PVC on the inner surface. The cap resembles a bathing cap. It has plastic ear guards and two chin ties with one end in a loop to hold three plastic claps.

The applicable subheading for the water polo cap will be 6506.10.6045, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other headgear, whether or not lined or trimmed: Safety headgear: Other, Other: Athletic, recreational and sporting headgear.” The duty rate will be Free.

There is no quota restraints or visa requirements on this merchandise.

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