CLA-2-65:OT:RR:NC:N3:358
Mr. Sam So
Infinite Seasonal Ltd.
Heng Fung Industrial Building
2G Hok Yuen Street
Hong Kong
RE: The tariff classification of a hat from China
Dear Mr. So:
In your letter dated May 17, 2021, you requested a tariff classification ruling. A sample was not submitted with this ruling.
Item 1911959T35 is a hat which you state is constructed of 85% polyester, 15% polyethylene terephthalate knit fabric. The hat is triangular and features a pom-pom on the top, a faux fur cuff at the bottom, and a felt lining. You have stated that the hat contains tinsel and braid.
The applicable subheading for this item will be 6505.00.5090, 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, trimmed: hair-nets of any material, whether lined or trimmed: Other: Other: of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Wholly or in part of braid: Other: Other.” The rate of duty will be 6.8% ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6505.00.5090, 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 6505.00.5090, 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, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at the following addresses: https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions https://www.cbp.gov/trade/remedies/301-certain-products-china
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 Michael Capanna at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division