CLA-2-65:OT:RR:NC:N3:358
Ms. Suzanne Yiu
Infinite Seasonal Ltd.
803, Shanghai Industrial Investment Bldg.
Hong Kong
China
RE: The tariff classification of a hat from China
Dear Ms. Yiu:
In your letter dated May 27, 2020, you requested a tariff classification ruling. A sample was not submitted, only a photograph.
Item 2018011A17 is a conical shaped hat which you state is constructed of 100% polyester woven fabric. The hat features a pom-pom at the top and a trim at the bottom. You state it is approximately 17 inches in length.
The applicable subheading for Item 2018011A17 will be 6505.00.8090, Harmonized Tariff Schedule of the United States, (HTSUS,) which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6505.00.8090, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6505.00.8090, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 https://hts.usitc.gov/current.
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 Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division