CBP Ruling E88876 — The tariff classification of straw hats from China.

Tariff classification

Headings: 6504

Product description

You state that Styles Sku 761593A, B, C and D are composed of seagrass. Style sku 10563 is a child’s hat composed of circular sewed wheat straw strips. Style Sku 761593A is a man’s straw hat not sewed, with approximately a 3” brim, trimmed with plastic material. Style sku 761593B is a woman’s straw hat not sewed with approximately a 4 ¼” brim. Style sku 761593C is a woman’s hat that is made from circular sewed straw strips with approximately a 5 ¼” brim. Style 761593D is a woman’s straw hat not sewed with approximately a 3 ½” brim.

CBP rationale

The applicable subheading for styles sku 761593A, B, and D will be 6504.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed: Of vegetable fibers, of unspun fibrous vegetable materials, of paper yarn or of any combination thereof: Not sewed. The applicable subheading for styles sku 10563 and 761593C will be 6504.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed: Of vegetable fibers, of unspun fibrous vegetable materials, of paper yarn or of any combination thereof: Sewed.

Full text

NY E88876 December 8, 1999 CLA-2-65:RR:NC:3:353 E88876 CATEGORY: Classification TARIFF NO.: 6504.00.6000; 6504.00.3000 Ms. Cheryl L. Robbins Fritz Co., Inc. 500 Rutherford Ave. Charlestown, MA 02129 RE: The tariff classification of straw hats from China. Dear Ms. Robbins: In your letter dated November 4, 1999, on behalf Dollar Tree you requested a tariff classification ruling. Five samples were submitted with your request. You state that Styles Sku 761593A, B, C and D are composed of seagrass. Style sku 10563 is a child’s hat composed of circular sewed wheat straw strips. Style Sku 761593A is a man’s straw hat not sewed, with approximately a 3” brim, trimmed with plastic material. Style sku 761593B is a woman’s straw hat not sewed with approximately a 4 ¼” brim. Style sku 761593C is a woman’s hat that is made from circular sewed straw strips with approximately a 5 ¼” brim. Style 761593D is a woman’s straw hat not sewed with approximately a 3 ½” brim. The applicable subheading for styles sku 761593A, B, and D will be 6504.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed: Of vegetable fibers, of unspun fibrous vegetable materials, of paper yarn or of any combination thereof: Not sewed.” The rate of duty will be 98 cents per dozen + 4.8% ad valorem and 97.2 cents per dozen + 4.8% for the year 2000. The applicable subheading for styles sku 10563 and 761593C will be 6504.00.3000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed: Of vegetable fibers, of unspun fibrous vegetable materials, of paper yarn or of any combination thereof: Sewed.” The rate of duty will be 6.2% ad valorem and remain the same for the year 2000. 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 212-637-6084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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