CLA-2-65:NEW:TCBI:H08 E81433

Ms. Rimma Goldenberg
Delia's, Inc.
435 Hudson Street
New York, NY 10014

RE: The tariff classification of a knit "sherpa" hat from China.

Dear Ms. Goldenberg:

In your letter dated April 27, 1999, you requested a tariff classification ruling. A sample of the item you plan to import was submitted with your inquiry. Style number 15061 is a women's "sherpa" hat. It is constructed of a 100 percent acrylic knit pile fabric. The hat features ear flaps with twisted cord ties which serve to secure the flaps under the wearer's chin.

The applicable subheading for the hat will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for hats and other headgear, knitted or crocheted...other, of man-made fibers...not in part of braid, other, other, other. The rate of duty will be 29.8 cents per kilogram plus 10.6 percent ad valorem. The hat falls within textile category designation 659. As a product of China this merchandise is subject to visa requirements and quota restraints based upon international textile trade agreements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Kathleen M. Haage
Area Director
New York/Newark Area