The tariff classification of a balaclava from China.

NY M80985 March 23, 2006 CLA-2-61:RR:NC:N3:353 M80985 CATEGORY: Classification TARIFF NO.: 6505.90.6090 Mr. Charles D. Ashear Paris Asia, Ltd. 350 Fifth Ave., Floor 70 New York, NY 10118 RE: The tariff classification of a balaclava from China. Dear Mr. Ashear: In your letter dated March 2, 2006, you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, style 16160103 is a balaclava made of knit polyester camouflage pattern fabric. The balaclava is a hood-like item that is snug fitting and covers the head, neck and a portion of the face. You state that style 16160101 will also be imported and that it is identical in style and fabric content with the exception of a different camouflage pattern. The applicable subheading for the balaclavas, styles 16160103 and 16160101 will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric…Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other.” The duty rate will be 20 cents per kilogram plus 7% ad valorem. The textile category designation is 659. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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