CLA-2-65 OT:RR:NC:N3:353

Ms. Michele Rabushka Lysik
Arctic Store LLC
380 Merrow Road
P.O. Box 189
Coventry, CT 06238-1394

RE: The tariff classification of a fur hat from Russia.

Dear Ms. Lysik:

In your letter dated June 4, 2011, you requested a tariff classification ruling. The sample will be returned to you.

The submitted sample is a fur hat. The hat is made by sewing strips of fur onto a knitted textile base fabric until the entire hat is covered with fur.

The fur adds significant visual impact to the hat and provides warmth to the wearer. Therefore, the fur imparts the essential character to the hat. The applicable subheading for the hats 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 fur skin." 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 Kimberly Praino at (646) 733-3053.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division