CLA-2-65:OT:RR:NC:N3:358
Mr. Sean Schipper
Aeromax
28W079 Industrial Ave.
Lake Barrington, IL 60010
RE: The tariff classification of a child’s hat from China.
Dear Mr. Schipper:
In your letter dated September 13, 2019, you requested a tariff classification ruling. The sample will be retained for training purposes.
Style BHN, identified as “Unisex Bucket Style hat,” is a child-sized hat. The hat features a crown of approximately 7 inches in circumference and 3½ inches in height with a brim of approximately 2½ inches in width. In your submission, you indicate that the item is constructed of 100 percent cotton woven fabric and that it will be manufactured in two children’s sizes. In subsequent correspondence, you indicated that the sizes are 50 and 56 centimeters.
The applicable subheading for style BHN will be 6505.00.2060, 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 cotton, flax or both: Not knitted: Certified hand-loomed and folklore products; and headwear of cotton. The applicable rate of duty will be 7.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6505.00.2060, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6505.00.2060, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division