CLA-2-65:OT:RR:NC:N3:358
Ms. Dana S. Posner
Hanesbrands Inc.
1000 East Hanes Mills Road
Winston-Salem, NC 27105
RE: The tariff classification of a hat from Vietnam
Dear Ms. Posner:
In your letter dated July 26, 2018, you requested a tariff classification ruling. The sample will be returned to you under separate cover.
The submitted sample, Style H0542, is a baseball style cap composed of knit and woven components. The two center crown panels are constructed of 100 percent cotton woven fabric; although you state that the remaining four panels of the crown are of 100 percent polyester woven fabric, our observations indicate they are of knit mesh fabric. The peak of the cap is of woven cotton fabric with a lightweight knit mesh sewn to the underside. The cap features six vent holes, a fabric covered button at the top of the crown, an adjustable plastic strap at the back of the cap, and a narrow woven fabric headband bearing the Champion® name on a tag. The Champion® company logo is stitched on the center front. General Rule of Interpretation (GRI) 3(c) of the Harmonized Tariff Schedule of the United States, (HTSUS), governs classification of composite goods. Style H0542 is prima facie classifiable under two subheadings. Neither the polyester knit mesh (6505.00.60, HTSUS) nor the cotton woven fabric (6505.00.20, HTSUS) crown panels 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 HTSUS.
The applicable subheading for style H0542 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 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 Michael Capanna at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division