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

Ms. Elizabeth Kessens
Dollar General Corp.
100 Mission Ridge
Goodlettsville, TN 37072-2170

RE: The tariff classification of a sleep cap from China.

Dear Ms. Kessens:

In your letter dated March 4, 2013, you requested a tariff classification ruling.

You have submitted a sample of a sleep cap, which you refer to as a bonnet. The item, identified as SKU number 02383128, is constructed of 100% nylon fabric. Although you state that the item is woven, upon examination it was determined that the fabric is actually of knit construction. The bouffant cap features an elasticized opening to facilitate holding the item on the head.

The sample will be returned to you as requested.

The applicable subheading for the sleep cap will be 6505.00.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Hats and other headgear, knitted or crocheted,…hair-nets of any material, whether or not lined or trimmed: 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 as 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