D84101 D8 Ruling Active

The tariff classification of cotton hats from China.

Issued November 13, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6505.90.1540, 6505.90.2060

Headings: 6505

Product description

The tariff classification of cotton hats from China.

CBP rationale

The applicable subheading for the style number 91092940 girls' knit 97% cotton/3% spandex hat will be 6505.90.1540, Harmonized Tariff Schedule of the United States (HTS), 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: Of cotton, flax or both: Knitted. The applicable subheading for the style number 91092940 girls' woven 100% cotton denim hat will be 6505.90.2060, Harmonized Tariff Schedule of the United States (HTS), 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: Of cotton, flax or both: Not knitted: Certified hand-loomed and folklore products; and headwear of cotton.

Full text

NY D84101 November 13, 1998 CLA-2-65:RR:NC:3:353 D84101 CATEGORY: Classification TARIFF NO.: 6505.90.1540, 6505.90.2060 Ms. Mary L. Irish Talbots 175 Beal Street Hingham, MA 02043 RE: The tariff classification of cotton hats from China. Dear Ms. Irish: In your letter dated October 16, 1998 you informed this office that you inadvertently provided incorrect style number 91092938 for a girl's hat in ruling request D82754; it should have been style number 91092940. Ruling NY D82754 is modified as follows. Style number 91092940 is a girls' hat made of knit 97% cotton/3% spandex fabric. You state the style number 91092940 girls' hat will also be made of woven 100% cotton denim fabric. The hat has a brim, and a two piece crown with an elasticized band and a self tie at the back. The hat will be sold in girls sizes S and M. The applicable subheading for the style number 91092940 girls' knit 97% cotton/3% spandex hat will be 6505.90.1540, Harmonized Tariff Schedule of the United States (HTS), 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: Of cotton, flax or both: Knitted...Of cotton: Other: Other." The duty rate will be 8.2% ad valorem. The applicable subheading for the style number 91092940 girls' woven 100% cotton denim hat will be 6505.90.2060, Harmonized Tariff Schedule of the United States (HTS), 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: Of cotton, flax or both: Not knitted: Certified hand-loomed and folklore products; and headwear of cotton...Other." The duty rate will be 7.8% ad valorem. The knit/woven style number 91092940 girls' hat falls within textile category designation 359. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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 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 Kenneth Reidlinger at 212-466-5881. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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