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

Mr./Ms. Ahn Halliburton
Design Resources Inc.
8900 State line Road, Suite 500
Leawood, Kansas 66206

RE: The tariff classification of a hat from China.

Dear Mr./Ms. Halliburton:

In your letter dated November 21, 2008, you requested a tariff classification ruling. The sample which you submitted is being returned as requested.

The submitted sample is a Style C8-8026 men’s hat constructed of plaited paper strips. The fedora-style hat features plaited folded paper strips of approximately 3/16-inch width, an approximately 1½-inch brim, an inner fabric sweatband, and a 2-inch outer fabric hatband. The only sewing on the hat is at the edge of the brim.

The applicable subheading for the Style C8-8026 men’s hat will be 6504.00.9075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed: other, not sewed: other. The duty rate will be 6.8 percent ad valorem.

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