CLA-2-65:RR:NC:N3:353
Mr. Andrew Wortmann
Orange Clothing Co.
141 NE 3rd Ave. 12th Floor
Miami, FL 33132
RE: The tariff classification of a hat and T-shirt from China.
Dear Mr. Wortmann:
In your letter dated April 4, 2007, you requested a classification ruling. The sample will be returned to you as requested.
The submitted sample, Style H2098A is a hat and T-shirt. The baseball style cap is made of woven cotton fabric at the front and 25% polyester mesh fabric at the back. The two front panels and peak are made of woven cotton fabric and the four back panels are made of knit polyester mesh fabric. There is a plastic adjustable strap at the back. The T-shirt is made from 100% cotton knit fabric that weighs 180 grams per square meter. The T-shirt features a rib knit crew neckline, short hemmed sleeves, a large screen print on the center chest, and a straight hemmed bottom.
The items are not considered "goods put up in sets for retail sale" because the items do not meet a particular need or carry out a specific activity. The hat is an item of headwear while the T-shirt is an item of wearing apparel. The goods are classified separately.
Neither the knit nylon fabric nor the woven cotton imparts the essential character of the cap, which will be classified in accordance with GRI 3 (c) under the heading that occurs last in numerical order in the HTS.
The applicable subheading for cap will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted…Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other." The duty rate will be 20 cents/kg + 7% ad valorem. The textile category designation is 659.
The applicable subheading for the T-shirt will be 6109.10.0012, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “T-shirts, singlets, tank tops and similar garments, knitted or crocheted: Of cotton: Men’s or boys’: Other T-shirts: Men’s.” The rate of duty is 16.5% ad valorem. The textile category designation is 338.
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/.
With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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