CLA-2-65 OT:RR:NC:N3:353
Ms. Ivory Wong
American Eagle Outfitters
401 Fifth Avenue
New York, NY 10016
RE: The tariff classification of a cap from China.
Dear Ms. Wong:
In your letter, dated February 21, 2012, on behalf of Blue Star Imports L.P., you requested a tariff classification ruling.
The submitted sample, identified as style number 7500, is a plastic sequin and textile beret-style cap. The textile portion of the cap is constructed from 100% acrylic knit fabric. The outer shell is entirely covered with overlapping plastic sequins applied to the cap in such a manner so that the textile component of the hat is not visible when worn.
The item is equally classifiable under tariff headings 6505 (headgear made up of textile fabric) and 6506 (headgear made up of rubber or plastics). Since no single heading covers the subject merchandise in its entirety the cap will be classified in accordance with GRI 3 (c) under the heading which occurs last in the tariff among those equally meriting consideration.
The sample will be retained by this office.
The applicable subheading for style number 7500 will be 6506.91.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other headgear, whether or not lined or trimmed: Other: Of rubber or plastics, Other." 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 Kimberly Praino at (646) 733-3053.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division