CLA-2-65 OT:RR:NC:N3:353

Ms. Jennifer Diaz
Becker & Poliakoff
121 Alhambra Plaza
10th Floor
Coral Gables, FL 33134

RE: The tariff classification of infant’s hats from Ecuador.

Dear Ms. Diaz:

In your letter dated August 5, 2014, on behalf of Galante Studio Distribution LLC, you requested a tariff classification ruling.

You submitted samples of four styles of infant’s hats, all constructed of 100% cotton knitted fabric. Styles 5393, 5399 and 5335 are skullcap-style hats featuring shaping darts at the front and back panels of the hats. The snug-fitting hats are double-layered and cuffed. Style 5335 has a self-fabric ruffle sewn around the edge of the cuff and a small floral motif sewn to the front of the hat. Styles 5393 and 5399 each have an embroidered animal motif on the front of the hats. Style 5334 is a bonnet-style hat with a self-fabric chinstrap and snap closure. The crown features a small decorative floral design, and a self-fabric ruffle, edged with decorative thread.

The samples will be returned to you as requested.

The applicable subheading for styles 5393, 5399, 5335, and 5334 will be 6505.00.1515, 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: Other: Other: of cotton, flax or both: Knitted: of cotton: for babies.” 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