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 headwear from China
Dear Ms. Davis:
In your letter dated April 22, 2015 you requested a tariff classification ruling.
Three samples of hats were submitted with your request. The Chara Cap, style 636255, is stated to be constructed from 100 percent paper straw. The floppy style hat is crocheted and features a brim approximately 4 ½ inches in width. The hat also has a woven ribbon sweatband and a string hatband ornamented with six sets of wooden beads and tied in a bow. The Emerson Cap, style 636455, is stated to be constructed of 100 percent jute. This fedora style hat consists of 7/8 inch width strips of narrow woven fabric sewn spirally together starting at the crown. The hat also features a woven ribbon sweatband and a ribbon hatband tied in a bow and tacked to the hat. The Beach Cowboy, style 636055, is stated to be constructed of 100 percent unspun raffia. The cowboy-style hat is crocheted and features a wired brim approximately 3 inches in width. The hat also features a woven ribbon sweatband and a knotted string hatband ornamented with wooden beads.
The applicable subheading for the Chara Cap, style 636255, will be 6505.00.9050, 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 or not lined or trimmed: Other: Other: Other: Other: Of paper yarn.” The rate of duty will be 20.7 cents/kg plus 7.5 percent ad valorem.
The applicable subheading for the Emerson Cap, style 636455, 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 the Beach Cowboy, style 636055, will be 6505.00.9076, 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 or not lined or trimmed: Other: Other: Other: Other: Other: Of unspun vegetable fibers. The rate of duty will be 20.7 cents/kg plus 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 the 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 Kim Wachtel at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division