CLA-2-65:OT:RR:NC:N3:358
Ms. Beth A. Davis
Turtle Fur
146 Industrial Park Drive
Morrisville, VT 05661
RE: The tariff classification of hats from China
Dear Ms. Davis:
In your letter dated May 16, 2018, you requested a tariff classification ruling. Samples were submitted with your letter. The samples will be retained by this office.
Style 729955, “iSki trucker,” is a baseball-style cap composed of knit and woven components. The front two panels and the peak are constructed of 100 percent cotton woven, printed, fabric. The remaining four panels are constructed of 100 percent polyester knit mesh fabric. The cap has a fabric covered button at the top of the crown and an adjustable strap at the back.
Style 729655, “Picture this trucker,” is a baseball-style cap with a five panel crown. The front panel and the peak are constructed of 100 percent polyester foam-laminated knit fabric. The front panel is printed with an ocean scene. The remaining four panels are constructed of 100 percent polyester knit mesh fabric. The cap has a fabric covered button at the top of the crown and an adjustable strap at the back.
Style 729955 is prima facie classifiable under two subheadings. Neither the polyester knit fabric (6505.00.60) nor the cotton woven fabric (6505.00.20) imparts the essential character of the cap. Therefore, the cap will be classified in accordance with GRI 3(c) under the subheading that occurs last in numerical order in the Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for Style 729955 and Style 729655 will be 6505.00.6090, 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 will be 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division