CLA-2-96:S:N:N6:343 892630

Mr. Larry Clark
No Problem International
9025 SW Hillman Ct., Suite 3128
Wilsonville, OR 97070

RE: The tariff classification of textile covered metal buttons from Taiwan.

Dear Mr. Clark:

In your letter dated November 22, 1993, you requested a classification ruling.

You state that you intend to import standard 22 line buttons to be used in the U.S. hat industry. The buttons will be metal and will be covered with 65% polyester, 35% cotton fabric.

You believe that the buttons should be classified under subheading 6507.00.0000 at 1.3% ad valorem. This subheading covers headbands, linings, covers, hat foundations, hat frames, peaks (visors) and chinstraps for headgear. It does not cover buttons used for headgear. Buttons, regardless of use, are provided for by name in heading 9606 HTS.

The applicable subheading for the buttons will be 9606.29.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for buttons... other, other. The duty rate will be 5.7 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director
New York Seaport