CLA-2-65:OT:RR:E:NC:TA:353
Mr. Bret C. Yost
The Mad Bomber Company
130 Imboden Drive, Suite 9
Winchester, Virginia 22603
RE: The tariff classification of a hat from China.
Dear Mr. Yost:
In your letter dated April 6, 2009, you requested a tariff classification ruling.
You have submitted a picture of Style SKU 340N Supplex Mad Bomber Hat. The hat is made of nylon fabric on the outside with a rabbit fur lining. The hat features a front peak, large earflaps and fur trim. The peak, earflaps and flap can be worn up or down. When worn up, the rabbit fur lining adds a significant visual impact to the hat; when worn down the rabbit fur provides significant warmth to the wearer. Therefore, the rabbit fur imparts the essential character to the hat.
The applicable subheading for the Style SKU 340N Supplex Mad Bomber Hat will be 6506.99.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other headgear, whether or not lined or trimmed: Other: Of other materials: Of furskin.” The rate of duty will be 3.3 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 http://www.usitc.gov/tata/hts/.
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