Ms. Elise Shibles
Sandler, Travis & Rosenberg, P.A.
505 Sansome Street, Suite 1475
San Francisco, California 94111
RE: The tariff classification of a hat and scarf set from China
Dear Ms. Shibles:
In your letter dated July 20, 2016, you requested a tariff classification ruling on behalf of your client, Hugo Boss USA, Inc. Your request was accompanied by a sample. The sample will be returned to you, as requested.
The submitted sample is a hat and scarf set knitted of 100 percent wool yarn. The 4 X 4 rib knit scarf measures approximately 66 inches in length and 9 inches in width. The 4 X 4 rib knit hat is styled to fit snug to the head. The scarf and hat set will be imported in equal numbers and packaged together for retail sale.
Neither the hat nor the scarf imparts the essential character of the set. In accordance with GRI 3(c), the set will be classified in the heading which occurs last in numerical order among those which equally merit consideration.
The applicable subheading for the hat and scarf set will be 6505.00.3090, 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 wool: Knitted or crocheted or made up from knitted or crocheted fabric: Other: Other.” The rate of duty will be 25.4 cents per kilogram plus 7.7 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 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 Kim Wachtel at firstname.lastname@example.org.
Steven A. Mack
National Commodity Specialist Division