I88824 I8 Ruling Active

The tariff classification of hats from China.

Issued December 20, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6505.90.1540, 6505.90.1515

Headings: 6505

Product description

The unlined sun hat features a sweatband, a scalloped brim and a six-panel crown. The identical hat will also be imported in toddler and children’s sizes.

CBP rationale

The applicable subheading for infant/newborn (size 0 – 24 months) hat will be 6505.90.1515, 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: for babies. The applicable subheading for toddler/ children’s 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.

Full text

NY I88824 December 20, 2002 CLA-2-65:RR:NC:3:353 I88824 CATEGORY: Classification TARIFF NO.: 6505.90.1515; 6505.90.1540 Ms. Leigh Emrick US JHI Corporation 2224 Evergreen Road Suite #2 Middleton, WI 53563 RE: The tariff classification of hats from China. Dear Ms. Emrick: In your letter dated November 25, 2002, you requested a classification ruling. As requested, the sample will be returned to you Your submitted sample, is an infant/newborn (size 0 – 24 months) knit hat made of 100% cotton knit polyester fabric. The unlined sun hat features a sweatband, a scalloped brim and a six-panel crown. The identical hat will also be imported in toddler and children’s sizes. The applicable subheading for infant/newborn (size 0 – 24 months) hat will be 6505.90.1515, 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: for babies. The 2002 and 2003 duty rates will be 8 percent ad valorem. The applicable subheading for toddler/ children’s 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 2002 and 2003 duty rates will be 8 percent ad valorem. China is a member of the World Trade Organization (WTO), and the hats are not subject to quota or the requirements of a visa. 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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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