CLA-2-65 OT:RR:NC:N3:353
Ms. April J. Collier
Pacific Customs Brokers Inc.
P.O. Box 4505
Blaine, WA 98231-4505
RE: The tariff classification of hats from Canada.
Dear Ms. Collier:
In your letter dated August 30, 2012, on behalf of Stonz Wear, Inc., you requested a tariff classification ruling.
You submitted two samples, no style numbers were provided, which you refer to as a “reversible hat” and a “pointed hat.” Both styles are constructed of 100% polyester polar fleece knit fabric. The “pointed hat” is a conical-shaped hat with tassels at the top, double-layered ear flaps and self-fabric chin ties. The other item is a double-layered reversible hat with ear flaps and a hook and loop tab fastener under the chin. You have stated in your ruling request that the hats will be imported in both infant’s and children’s sizes.
You have suggested classification under tariff subheading 6505.00.8045, HTSUS, as headgear for infants, and in tariff subheading 6505.00.8090, HTSUS as headgear for other; both constructed of woven man-made fiber. However, since these articles are of knit construction, they are not classifiable under those tariff numbers.
The samples will be returned to you as requested.
The applicable subheading for the “reversible” and “pointed” infant’s hats, sizes 0-24 months, will be 6505.00.6030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted,…whether or not lined or trimmed: Other: Of man-made fibers: Not in part of braid, For babies." The rate of duty will be 20cents/ per kilogram plus 7 percent ad valorem.
The applicable subheading for the “reversible” and “pointed” children’s hats 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