CLA-2-65:RR:NC:3:353 K83614

Mr. William O’Rourke
C.P. Express Inc.
700 Rockaway Turnpike
Suite 401
Lawrence, NY 11559

RE: The tariff classification of hats from China.

Dear Mr. O’Rourke:

In your letter dated February 18, 2004, on behalf of Outsourcing International Inc., you requested a classification ruling.

You have submitted two samples. Style 441008 is a woven 100% cotton fabric bucket-style hat. The printed hat is lined and features a hatband and stitched brim.

Style 441029 is a woven 100% cotton terry bucket-style hat. The lined hat features a hatband and stitched brim. The applicable subheading for styles 441008 and 441029 will be 6505.90.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for hats and 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 . . .: other: of cotton, flax or both not knitted: headwear of cotton, other. The duty rate will be 7.5 percent ad valorem.

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