The tariff classification of a wool felt hat from Mexico

NY 814276 September 18, 1995 CLA-2-65:S:N:N5:353 814276 CATEGORY: Classification TARIFF NO.: 6503.00.9000 Mr. Rudy Corral Rodolfo Corral Custom House Brokers 8621 Bellanca Avenue, Suite 215 Los Angeles, CA 90045 RE: The tariff classification of a wool felt hat from Mexico Dear Mr. Corral: In your letter dated July 5, 1995, received in our office on August 30, 1995, you requested a tariff classification ruling. Samples were submitted for examination with your request. The submitted samples were a wool felt hat body and finished wool felt hat which are stated to be made from 90% domestic Mexican wool and 10% wool imported from Uruguay and Argentina. Wool distributors in Mexico wash the wool of its impurities and deliver the wool to manufacturers in Mexico for production of the finished hat. Other materials used in the production of the hat, which you state are all made in Mexico, are the inner textile cover of silk or man-made fiber; inner plastic seat band; outer hat band and coloring and tinting agents. The wool felt hat body represents the intermediate hat shape from which the finished hat will be produced. The process of manufacturing the hat from the wool fiber state to the finished hat in Mexico justifies this as a product made in Mexico and Mexico would be considered the country of origin of the imported hat. The applicable tariff provision for the wool felt hat will be 6503.00.9000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for "Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading 6501, whether or not lined or trimmed: Other". The general rate of duty will be 14.2 cents per kilogram plus 6.7 percent ad valorem plus 2 cents per article. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177). Sincerely, Roger J. Silvestri Director National Commodity Specialist Division