CLA-2-65 OT:RR:NC:N3:353

Ms. Maria E. Julia
ANN, Inc.
7 Times Square
New York, NY 10036

RE: The tariff classification of a hat from China.

Dear Ms. Julia:

In your letter dated July 9, 2012, you requested a tariff classification ruling.

The submitted sample, identified as style number 288409 is a women’s lined fedora-style hat. The crown is constructed of 43% polyester, 31% recycled wool, 9% acrylic, 9% nylon, 6% rayon and 2% cotton felt fabric. The brim is constructed of 47% recycled wool, 16% polyester, 14% acrylic, 11% rayon, 9% nylon, 1% cotton and 1% rabbit hair woven fabric. The crown portion imparts the essential character to the hat.

You have suggested classification under tariff subheading 6505.00.4090, HTSUS, as a wool hat. However, we disagree; the part of the hat which imparts the essential character is constructed chiefly of man-made fiber fabric, not wool.

The sample will be returned to you as requested.

The applicable subheading for style number 288409 will be 6505.00.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats or other headgear, knitted or crocheted, or made from lace, felt or other textile fabrics, in the piece (but not in strips)…Other: Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other." The rate of duty will be 18.7 cents per kilogram plus 6.8 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

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 Kimberly Praino at (646) 733-3053.


Thomas J. Russo
National Commodity Specialist Division