N020374 N0 Ruling Active

The tariff classification of a hat from China.

Issued December 14, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6504.00.3000

Headings: 6504

Product description

The submitted sample Style 3645 is a visor made of paper yarn sewn in strips. The visor top and brim are capped at its edge with cotton fabric. At the back of the visor is an adjustable hook and loop closure. Your suggestion of classification in subheading 6204.42.3060 is incorrect, as it is a classification for a cotton dress.

CBP rationale

The applicable subheading for Style 3645 will be 6504.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), 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

N020374 December 14, 2007 CLA-2-65:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6504.00.3000 Mr. Stephen M. Zelman Stephen M. Zelman & Associates 888 Seventh Ave., Suite 4500 New York, NY 10106 RE: The tariff classification of a hat from China. Dear Mr. Zelman: In your letter dated November 26, 2007, on behalf of Fownes Brothers & Co., you requested a classification ruling. The sample which you submitted is being returned as requested. The submitted sample Style 3645 is a visor made of paper yarn sewn in strips. The visor top and brim are capped at its edge with cotton fabric. At the back of the visor is an adjustable hook and loop closure. Your suggestion of classification in subheading 6204.42.3060 is incorrect, as it is a classification for a cotton dress.            The applicable subheading for Style 3645 will be 6504.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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/. 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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