The tariff classification of a hat and bootie set from China.

NY M81356 April 11, 2006 CLA-2-65:RR:NC:3:353 M81356 CATEGORY: Classification TARIFF NO.: 6505.90.1515 Ms. Manuela Rucki Tawil Associates Inc. 100 West 33rd Street New York, NY 10001 RE: The tariff classification of a hat and bootie set from China. Dear Ms. Rucki: In your letter dated March 13, 2006, you requested a classification ruling. The submitted sample is a Style S2824 Girls/Boys/Neutral Hat and Bootie Set in sizes 0-3, 3-6, 6-9, 12, 18 and 24 months. Style S2824 is constructed of knit 100% cotton fabric. The hat has six panels, a three layer soft, frilly edge, and a same fabric tie chinstrap; the bootie features a cuff. Neither the hat, classifiable in heading 6505, nor the bootie, classifiable in heading 6111, imparts the essential character of the set. Following General Rule of Interpretation (GRI) 3(c), the set will be classified in the heading which occurs last in numerical order in the HTS. The applicable subheading for the Style S2824 Girls/Boys/Neutral Hat and Bootie Set will be 6505.90.1515, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hats and other headgear, knitted or crocheted… whether or not trimmed…other: of cotton, flax or both: knitted, of cotton: for babies.” The duty rate will be 7.9 percent ad valorem. 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/. The Style S2824 hat falls within textile category designation 359. Even though the Style S2824 bootie is included as a constituent part of the set for classification purposes, it still falls within textile category 239 and may be subject to textile quota and visa requirements, which 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