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

Ms. Gita Yao
Milgram & Company Ltd.
dba Milgram Freight Services
400-645 Wellington
Montreal, QC H3C 0L1
Canada

RE: The tariff classification of hats from China and a jacket from Canada.

Dear Ms. Yao:

In your letter dated January 24, 2013, on behalf of Filmar Sportswear Canada Inc., you requested a tariff classification ruling.

You submitted two samples of trapper-style hats, identified as “Hadley,” style number F3TCHAD, and “Quilted,” style number F3TCQUI. They are both constructed of 100% nylon woven fabric and the crowns are lined with 100% polyester knitted polar fleece fabric. They feature a flat brim on the front of the hat and foldable earflaps which can be worn up or down and secured with a fastener. The flat front brim and the foldable earflaps are lined with 100% acrylic faux fur fabric.

You submitted a sample of style number F3MSHAR, identified as the “Harry Bonded Sweater.” The article is a men’s knit jacket constructed from a bonded fabric consisting of an outer layer of 100% polyester tuck stitch knit fabric bonded to 100% polyester fleece knit fabric. The bonding material is not visible in cross section. The garment has a self-fabric stand-up collar, a full front opening with a zippered closure, long tapered sleeves, side seam pockets, and a straight close fitting bottom.

The applicable subheading for style numbers F3TCHAD and F3TCQUI will be 6505.00.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats or other headgear, knitted or crocheted, or made from lace, felt or other textile fabrics, in the piece (but not in strips)…Other: Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other." The rate of duty will be 18.7 cents per kilogram plus 6.8 percent ad valorem.

The applicable subheading for style number F3MSHAR will be 6101.30.2010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: "Overcoats, carcoats, capes, cloaks, anoraks (including ski-jackets), windbreakers and similar articles, knitted or crocheted, other than those of heading 6103: Of man-made fibers: Other: Other: Men’s." The rate of duty will be 28.2 percent ad valorem.

Please note that separate Federal Trade Commission marking requirements exist regarding country of origin, fiber content, and other information that must appear on many textile items. You should contact the Federal Trade Commission, Division of Enforcement, 6th and Pennsylvania Avenue, N.W., Washington, D.C., 20580, for information on the applicability of these requirements to this item. Information can also be found at the FTC website www.ftc.gov.

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