896050 89 Ruling Active

Tariff classification of straw craft hats from China

Issued April 6, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4602.10.5000

Headings: 4602

Product description

The ruling was requested on an assortment of different sizes of plaited hats. A sample of the assortment, item no. CH-7, was submitted. It will be returned to you as you requested. The assortment consists of seven hats ranging in size from approximately 6 inches in total diameter to 18 inches in total diameter. The hats are all of the same style with a round crown and a wavy rim. The diameter of the smallest crown is 3 inches and the diameter of the largest crown is 7 inches. The hats are made of strips of plaited straw which are sewn together. They will be sold separately as craft hats to be decorated and hung on a door or wall.

CBP rationale

The applicable subheading for the straw craft hats will be 4602.10.5000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles, made directly to shape from plaiting materials or made up from articles of heading 4601.

Full text

NY 896050 April 6, 1994 CLA-2-46:S:N:N8:230 896050 CATEGORY: Classification TARIFF NO.: 4602.10.5000 Ms. Maureen Shoule J. W. Hampton, Jr. & Co., Inc. 15 Park Row New York, NY 10038 RE: Tariff classification of straw craft hats from China Dear Ms. Shoule: In your letter dated March 23, 1994, on behalf of your client, F. W. Woolworth Co., you requested a tariff classification ruling. The ruling was requested on an assortment of different sizes of plaited hats. A sample of the assortment, item no. CH-7, was submitted. It will be returned to you as you requested. The assortment consists of seven hats ranging in size from approximately 6 inches in total diameter to 18 inches in total diameter. The hats are all of the same style with a round crown and a wavy rim. The diameter of the smallest crown is 3 inches and the diameter of the largest crown is 7 inches. The hats are made of strips of plaited straw which are sewn together. They will be sold separately as craft hats to be decorated and hung on a door or wall. The applicable subheading for the straw craft hats will be 4602.10.5000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other articles, made directly to shape from plaiting materials or made up from articles of heading 4601. The rate of duty will be 3 percent ad valorem. The duty for articles provided for in subheading 4602.10.5000, HTSUSA, is temporarily reduced to 2.3 percent ad valorem under the special trade legislation provision of subheading 9903.10.38, HTSUSA, which is effective for goods entered through December 31, 1994. 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

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