CLA-2-65 OT:RR:NC:N3:353
Ms. Anh Halliburton
Design Resources, Inc.
8900 State Line Road
Suite 500
Leawood, KS 66206
RE: The tariff classification of caps from China.
Dear Ms. Halliburton:
In your letter dated January 26, 2012, you requested a tariff classification ruling for two items.
The first sample submitted, identified as style C12-001, is a baseball-style cap with a six panel crown and vent holes. The front two panels, the bill and the back two panels are constructed of 100% cotton woven fabric. The remaining two panels are made of 100% polyester mesh fabric. The front of the cap has the NK logo embroidered on it. The cap has a fabric covered button at the top of the crown and an adjustable strap at the back of the cap. The essential character of the cap is imparted by the woven cotton components.
The second sample submitted, identified as style C12-002, is a baseball-style cap with a six panel crown and vent holes. The front two panels and the bill are constructed of 100% cotton woven fabric. The remaining four panels are made of 100% polyester mesh fabric. The front of the cap has the CAT logo embroidered on it. The cap has a fabric covered button at the top of the crown and an adjustable strap at the back of the cap.
Style C12-002 is classifiable under tariff subheadings 6505.00.60 (polyester fabric) and 6505.00.20 (cotton fabric). Neither fabric imparts the essential character of the cap, which will be classified in accordance with GRI 3 (c) under the heading that occurs last in numerical order in the HTSUS.
In addition, importations of this product might be subject to the provisions of Section 133 of the Customs Regulations if they copy or simulate a registered trademark, tradename or copyright recorded with Customs and Border Protection. If you are an authorized importer of the product we recommend notifying your local Customs office prior to importation.
The samples will be returned to you as requested.
The applicable subheading for style C12-001 will be 6505.00.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether lined or trimmed: Other: Other: Of cotton flax or both: Not knitted… headwear of cotton, Other." The rate of duty will be 7.5 percent ad valorem.
The applicable subheading for style C12-002 will be 6505.00.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric...Other: Of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other." The rate of duty will be 20 cents per kilogram plus 7 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,
Thomas J. Russo
Director
National Commodity Specialist Division