K89931 K8 Ruling Active

The tariff classification of a hat from China.

Issued October 21, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6504.00.3000

Headings: 6504

Product description

The sample will be returned to you as requested. The submitted sample, style 2015 is a bucket style ladies hat composed of woven cotton ribbon fabric. You suggest classification under subheading 6505.90.2060. However, this office notes that the hat is constructed of strips of cotton fabric sewn in a circular pattern that radiates from the crown. The hat is more specifically described in heading 6504.

CBP rationale

The applicable subheading for the Style BSS03 Ladies’ Hat 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 K89931 October 21, 2004 CLA-2-65:RR:NC:3:353 K89931 CATEGORY: Classification TARIFF NO.: 6504.00.3000 Mr. Charles D. Ashear Paris Asia, Ltd. 350 fifth Ave., Fl. 70 New York, NY 10118 RE: The tariff classification of a hat from China. Dear Mr. Ashear In your letter dated October 5, 2004 you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, style 2015 is a bucket style ladies hat composed of woven cotton ribbon fabric. You suggest classification under subheading 6505.90.2060. However, this office notes that the hat is constructed of strips of cotton fabric sewn in a circular pattern that radiates from the crown. The hat is more specifically described in heading 6504. The applicable subheading for the Style BSS03 Ladies’ Hat 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% ad valorem. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →