CLA-2-65:RR:NC:3:353 K83285

Mr. Charles D. Ashear
Paris Asia, Ltd.
350 Fifth Avenue
Floor 70
New York, NY 10118

RE: The tariff classification of hat cover from China.

Dear Mr. Ashear:

In your letter dated February 11, 2004, on behalf of Wal-Mart Stores, Inc., you requested a classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style 15840115 is a PVC hat cover. The hat cover features a loose elasticized edging. The hat cover is used to protect hats in inclement weather. The applicable subheading for style 15840115 will be 6507.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for headbands, linings, covers, hat foundations, hat frames, peaks (visors) and chinstraps, for headgear. The rate of duty will be Free. 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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division