CLA-2-65 OT:RR:NC:N3:353
Ms. Karen Wilder
Gymboree Manufacturing, Inc.
500 Howard Street
San Francisco, CA 94105
RE: The tariff classification of hats from China.
Dear Ms. Wilder:
In your letter dated January 10, 2014, you requested a tariff classification ruling.
The first sample submitted, identified as “Paper Straw Fedora,” PO number 206396, is a fedora–style hat constructed of strips of paper yarn plaited and sewn in a circular pattern that radiates from the crown. The hat features a brim that measures approximately 1 ½ inches in width, a textile hatband and a grosgrain ribbon sweatband.
The second sample submitted, identified as “Gold Straw Hat,” PO number 206403, is a floppy-style sunhat. The hat is constructed of strips of plaited paper yarn alternating with rows of plaited polypropylene strips, sewn in a circular pattern that radiates from the crown. The hat features a brim that measures approximately 3 ½ inches in width as well as a grosgrain ribbon sweatband.
Heading 5404, HTSUS, provides for strip of and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm. The polypropylene strips measure less than 5 mm in width, and are therefore considered to be textile material.
The “Gold Straw Hat” is classifiable under tariff subheadings 6504.00.30 and 6504.00.90. Neither component imparts the essential character of the cap, which will be classified in accordance with GRI 3 (c) under the heading that occurs last in numerical order in the HTSUS.
The samples will be returned to you as requested.
The applicable subheading for PO number 206396 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.
The applicable subheading for PO number 206403 will be 6504.00.9015, 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: Other, Sewed: Of man-made fibers." The rate of duty will be 6.8 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