The tariff classification of a baseball cap from Bangladesh.

NY L81714 February 2, 2005 CLA-2-65:RR:NC:3:353 L81714 CATEGORY: Classification TARIFF NO.: 6505.90.2060 Mr./Ms. Sandy Stubblefield Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of a baseball cap from Bangladesh. Dear Mr./Ms. Stubblefield: In your letter dated January 4, 2005 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style 6231, Sport Flex Brushed Twill Six-Panel Cap is a baseball-style cap composed of woven 98% cotton/2% spandex fabric. The cap has six panels on the crown, a peak and a textile button on the top. It will be imported in youth sizes M/L. You state that you will also import style 6230, Adult sizes S/M and L/XL and that it will be identical to style 6231, in style and fabric content. The applicable subheading for the Sport Flex Brushed Twill Six-Panel Cap, styles 6230 and 6231 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 7.5% 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