CLA-2-65 OT:RR:NC:N3:353
Mr. Darren Yokopenic
HSN
1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of a hat/neck gaiter from China.
Dear Mr. Yokopenic:
In your letter dated March 16, 2012, but received on November 20, 2012, you requested a tariff classification ruling.
The submitted sample, identified as a Faux Fur Skull Cap-Snood, item number A13463A-9999, is constructed of 100% polyester faux fur knit fabric with a cotton lining. The tubular-shaped item has a braided drawstring cord with attached pom-poms at the ends. The item is worn on the head by using the drawstring at the top to form a hat-like item. When the drawstring is not used, the item is worn around the neck for warmth.
Neither the hat, classifiable in heading 6505, HTSUS, nor the neck gaiter, classifiable in heading 6117, HTSUS, imparts the essential character of the set. Following General Rule of Interpretation (GRI) 3(c), the set will be classified in the heading which occurs last in numerical order in the HTSUS among those which equally merit consideration.
One sample will be returned to you as requested; the other sample will be retained for our file.
The applicable subheading for item number A13463A-9999 will 6505.00.5090, 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: Wholly or in part of braid, Other: Other."
The rate of duty will be 6.8 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