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

Ms. Debra Dudzinski
LF Accessories Group, LLC
350 5th Avenue
9th Floor
New York, NY 10118

RE: The tariff classification of a hat from China.

Dear Ms. Dudzinski:

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

The submitted sample, identified as an Embroidered Floppy Hat, style number 3700121, is a sun hat constructed of plaited raffia straw strips sewn together in a circular pattern that radiates from the crown. The brim measures approximately 5 inches in width. The floppy-style hat features a textile sweatband and has a large crab embroidered on the brim reaching up the crown.

The applicable subheading for style number 3700121 will be 6504.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed: Of vegetable fibers, of unspun fibrous vegetable materials, of paper yarn or of any combination thereof: Sewed." The rate of duty will be 6 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,

Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division