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 a Women’s Printed Canvas Bucket Hat, style number 3700018, is a bucket–style hat constructed of 100% cotton woven fabric. The printed hat is lined and features a stitched brim that measures approximately 3 inches at the widest point and has a grosgrain sweatband.

The applicable subheading for style number 3700018 will be 6505.00.2060, 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, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether lined or trimmed: Other: Other: Of cotton flax or both: Not knitted… headwear of cotton, Other." The rate of duty will be 7.5 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