CLA-2-65:OT:RR:NC:N3:358
Ms. Christa Oberkamp
GEAR For Sports
9700 Commerce Parkway
Lenexa, KS 66219
RE: The tariff classification of a men’s hat from China
Dear Ms. Oberkamp:
In your letter dated November 4, 2015 you requested a tariff classification ruling. Your letter was accompanied by a sample. As requested, the sample will be returned to you.
Your submitted sample, a men’s baseball-style cap, Style GH161M, is a composite good. You state that the four back panels are composed of 100 percent polyester knit mesh fabric. The large front panel and peak have an outer surface of 100 percent cotton woven fabric. The cap also features a woven cotton fabric covered button at the top, two eyelets on the front panel and a plastic adjustable closure in the back.
In your letter you state you believe the good is properly classifiable under 6505.00.6090, HTS. We agree with you since neither the woven cotton portion, classifiable under 6505.00.2060, nor the mesh portion, classifiable under 6505.00.6090, imparts the essential character of the baseball-style cap. Following the General Rule of Interpretation (GRI) 3(c), the cap will be classified under the heading which occurs last in numerical order in the HTS.
The applicable subheading for Style GH161M will be 6505.00.6090, 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: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid: Other: Other: Other.” The rate of duty rate will 20 cents per kilogram plus 7 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