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

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a hat from China.

Dear Ms. Aldinger:

In your letter dated December 4, 2009, you requested a tariff classification ruling.

The submitted sample, Item 9005740 Ladies Ribbon Straw Hat, has a sweatband, and is constructed of strips of narrow woven polyester fabric and plaited paper straw sewn spirally together starting at the crown. The visible surface of the strips is approximately a 3/8-inch width for the narrow woven polyester fabric and a 1/8-inch width for the plaited paper straw.

The narrow woven polyester fabric imparts the essential character of the hat.

The applicable subheading for the Item 9005740 Ladies Ribbon Straw Hat will be 6504.00.9015, 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, Sewed: Of man-made fibers.” The rate of duty will be 6.9 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