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

Ms. Cathy Chafin
Waters Shipping Company
North Carolina State Docks
P.O. Box 118
Wilmington, NC 28402

RE: The tariff classification of hats from China

Dear Ms. Chafin:

In your letter dated January 15, 2011, you requested a tariff classification ruling on behalf of your client, Carolina Strand Sales LLC.

All submitted hat styles are composed of plaited straw and are not sewed. The samples include the following:

Style C1006S (red band) Style C1000S (imitation leather band and chin strap) Style C1001S (textile band and chin strap) Style C1002S (textile band and chin strap) Style C1003S (textile band) Style C1004S (straw band)

The applicable subheading for the plaited straw hats will be 6504.00.6000, 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: Of vegetable fibers, of unspun fibrous vegetable material, of paper yarn or of any combination thereof: Not sewed." The rate of duty will be 94 cents per dozen and 4.6 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 the 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 the National Import Specialist at (646) 733-3053.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division