CLA-2-65 OT:RR:NC:N3:353
Ms. Beth Davis
Turtle Fur
146 Industrial Park Drive
Morrisville, VT 05661
RE: The tariff classification of headgear from China and Nepal.
Dear Ms. Davis:
In your letter dated June 30, 2014, you requested a tariff classification ruling. Five samples were submitted with your request, which will be returned to you.
The first sample, style 603755, identified as “Jack,” is a cap constructed of 55% ramie and 45% cotton woven fabric. The military-style cap features a divided bill, a sweatband and a partially elasticized back.
The second sample, style 603855, identified as “Shady Lady” is a visor constructed of 55% ramie and 45% cotton woven fabric. The visor features a peak that measures approximately four inches in width and a sweatband. The visor has an adjustable lace-up back for an adjustable fit and has no covering for the crown of the head.
The third sample, style 604055, identified as “Just Beachy” is a reversible bucket-style hat. One side is constructed of 55% linen and 45% cotton woven fabric; the reverse side is constructed of 100% ramie woven fabric. The hat features a stitched brim and a chinstrap with a toggle adjuster. As there is no one fabric that imparts the essential character to the merchandise, it shall be classified in accordance with GRI 3(c) under the heading that occurs last in numerical order in the HTSUS among those which equally merit consideration.
The fourth sample, style 604855, identified as “Pushkar Cap,” is a cap that is constructed of 60% hemp and 40% cotton woven fabric. The item is in the bicycle cap style and features a sweatband and a partially elasticized back.
The fifth sample, style 605555, identified as “Tie One On,” is a visor that is constructed of 95% cotton and 5% spandex knit fabric. The visor features a soft peak that measures approximately four inches in width, adjustable self-fabric ties in the back, and has no covering for the crown of the head.
The applicable subheading for styles 603755, 603855, 604855 and 604055 will be 6505.00.9089, Harmonized Tariff Schedule of the United States (HTUS), which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but no in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Other, Other: Other: Other.” The rate of duty will be 20.7 cents per kilogram plus 7.5 percent ad valorem.
The applicable subheading for style 605555 will be 6505.00.1525, Harmonized Tariff Schedule of the United States (HTUS), which provides for “Hats and other headgear knitted or crocheted…whether or not lined or trimmed: Other: Of cotton, flax or both: Knitted, Of cotton: Other: Visors, and other headgear of cotton which provides no covering for the crown of the head.” The rate of duty will be 7.9 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division