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 paper straw hat from China.
Dear Ms. Dudzinski:
In your letter dated December 4, 2013, you requested a tariff classification ruling.
The submitted sample, identified as the Basketweave Straw Panama, style number IKT-0041ML, is constructed of 100% paper straw. The panama-style hat is not sewn and has a brim that measures approximately three inches in width. The hat also features a textile hatband and sweatband.
The applicable subheading for style number IKT-0041ML will be 6504.00.6000, 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 material, of paper yarn or of any combination thereof: Not sewed." The rate of duty will be 94 cents per dozen and 4.6 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