CLA-2-65:OT:RR:E:NC:TA:353
Ms. Margie E. Pingley
Mad Bomber Company
130 Imboden Drive #9
Winchester, VA 22603
RE: The tariff classification of a hat from China.
Dear Ms. Pingley:
In your letter dated April 23, 2009 you requested a tariff classification ruling.
You have submitted a picture of Style 304L/305L, Mad Bomber Hat. The hat is made of an outer shell of leather with rabbit fur around the ears, chin flaps on the inside of the neck and front peak flap. The hat also has an adjustable leather chin strap and a peak that can be worn up or down. When worn up, the rabbit fur adds a significant visual impact to the hat; when worn down the rabbit fur provides significant warmth to the wearer. Therefore, the rabbit fur imparts the essential character to the hat.
The applicable subheading for the Style 304L/305L Mad Bomber hat will be 6506.99.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other headgear, whether or not lined or trimmed: Other: Of other materials: Of furskin." The rate of duty will be 3.3 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