CLA-2-65 OT:RR:NC:N3:353
Mr. Len Gevertzman
Vida Shoes International Inc.
29 West 56th Street
New York, NY 10019
RE: The tariff classification of a cap from China.
Dear Mr. Gevertzman:
In your letter dated December 31, 2013, you requested a tariff classification ruling.
The submitted sample, identified as “MARS,” is a baseball-style cap constructed of cotton woven fabric. The cap features a fabric covered button on the top of the crown and an adjustable strap at the back of the hat. The front of the cap has the KLIPZ logo embroidered on it. Two, flat, stylized plastic pieces sewn-on to the peak serve as a base for two interchangeable, snap-on plastic embellishments. In addition to the two plastic embellishments already on the cap, two additional ornaments are included and sold with the cap. GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” The cap imparts the essential character of the set.
The applicable subheading for “MARS” 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