The tariff classification of a baseball cap with fan from Taiwan

NY 887624 JULY 21, 1993 CLA-2-84:S:N:N3:102 887624 CATEGORY: Classification TARIFF NO.: 8414.59.8090 Mr. John J. Clarke John J. Clarke CHB Custom House Brokers 8735 Bellanco Avenue Los Angeles, CA 90045 RE: The tariff classification of a baseball cap with fan from Taiwan Dear Mr. Clarke: In your letter dated June 3, 1993, on behalf of your client, Sun-Mate Corporation, you requested a tariff classification ruling. The item in question is a solar powered baseball cap of man-made fibers and a fan unit/assembly. The fan unit is powered by a solar panel located on the outside top of the cap in direct sunlight or by two "AA" batteries located in a holder on the inside top of the cap. The applicable subheading for the solar baseball cap will be 8414.59.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for fans...other: axial. The rate of duty will be 4.7 percent ad valorem. 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, Jean F. Maguire Area Director New York Seaport