CLA-2-65:OT:RR:NC:3:353
Mr. Michael Skidmore
Dynasty International, Inc.
365 Chelsea Street
East Boston, MA 02128
RE: The tariff classification of headgear from China and a hat liner from Taiwan.
Dear Mr. Skidmore:
In your letter dated April 26, 2010, on behalf of TLC Management Co. Inc., you requested a tariff classification ruling. The samples will be returned to you.
The submitted samples are Style Numbers 3020 Scarf/Hat Liner and 7434 Hat Sizer.
Style Number 3020 Scarf/Hat Liner is headgear that is constructed of woven 65 percent polyester, 35 percent cotton fabric with 100 percent polyester fill. The item is shaped to and covers the crown of the head and has elasticized fabric at the rear to secure the item to the head. The item is padded and is used by cancer patients who have lost their hair. The person wears the item under a hat or scarf to alleviate irritation on a sensitive head. There is a hook and loop attachment on the inside of the front that would allow for the securing of bangs (a hairpiece fringe).
The Style Number 7434 Hat Sizer is a hat liner that is constructed of woven 100 percent cotton terry fabric. They measure approximately 1 inch by 11 inches, has peel and stick adhesive on one side, and comes two per package. The item is used by cancer patients who have lost their hair to reduce the size of their headgear. The paper backing on the adhesive is pulled off and the liner is attached to the inside of a hat to provide a tighter fit, with the cotton terry resting against the sensitive head.
The applicable subheading for the Style Number 3020 Scarf/Hat Liner will be 6505.90.8090, 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.
The applicable subheading for Style Number 7434 Hat Sizer 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.
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