CLA-2-65 OT:RR:NC:N3:353
Ms. Debra Dudzinski
GBG Accessories Group, LLC
4620 Grandover Parkway
Greensboro, NC 27407
RE: The tariff classification of a cap from China.
Dear Ms. Dudzinski:
In your letter dated July 15, 2014 you requested a tariff classification ruling.
The submitted sample, identified as style number WFA15, is a baseball-style cap with a five panel crown and an adjustable rear strap. The cap also features a 100% cotton lining, a textile sweatband, and a button at the top of the crown. The cap is constructed of cellular polyurethane (PU) backed with a woven fabric.
Chapter 59 Note 2(a)(5) states that “Heading 5903 applies to (a) Textile fabrics, impregnated, covered or laminated with plastics…other than: (5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes”. The textile fabric is used merely for reinforcing the cellular plastic. Therefore, the hat is considered made of plastic material of Chapter 39.
The applicable subheading for Style number WFA15 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division