CLA-2-63:OT:RR:NC:N3:349
Mr. Edward Comeaux
Comeaux Caps
44043 Stringer Bridge Rd.
St. Amant, LA 70444
RE: The tariff classification of a towel and skull cap from Hong Kong, China and Thailand
Dear Mr. Comeaux:
In your letter dated July 23, 2013 you requested a tariff classification ruling.
The submitted samples are described as a Cooling Towel and Headwear. The towel is made from 80 percent polyester and 20 percent nylon woven fabric. It measures 17 x 27 inches. All of the edges are finished with an overlock stitch.
The item, described as Headgear, is a skull cap. The cap is made from 80 percent polyester and 20 percent nylon knit fabric. The towel and cap are designed to cool the body.
The applicable subheading for the towel will be 6302.93.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of man-made fibers: other. The duty rate will be 9.9 percent ad valorem.
The applicable subheading for the skull cap will be 6505.00.8090, 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.
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 John Hansen at (646) 733-3043.
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division