The tariff classification of a hat flap from China.

N068131 August 4, 2009 CLA-2-61:OT:RR:E:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6117.80.9540 Paula Cox Perkins Bezalel International 204 W Adams, Suite 203 Sisters, OR 97759 RE: The tariff classification of a hat flap from China. Dear Ms. Cox Perkins: In your letter dated July 9, 2009, on behalf of Woodward Creative, you requested a tariff classification ruling. The submitted descriptive literature is for an item called a HatFlap. The item consists of fabric that is cut to shape and sewn together so that it covers the ears and back of the head; it is secured to the head by means of an adjustable fabric strap with a slider buckle that is worn over the top of the head. You state that the outer shell is constructed of woven polyester faux suede fabric or knit polyester double-velour fleece fabric, the inner lining of knit polyester double-velour fleece fabric, the strap of woven polyester non-stretch faux suede fabric, and the slider buckle of plastic. The HatFlap is used on the head to cover the ears and is worn under a helmet or hat to keep the ears warm; it is a separate piece that does not attach to the helmet or hat. The HatFlap is similar to an earmuff or ear warmer. Customs has consistently held that the textile portion that covers the ears is indispensable to the functioning of this type of article. Therefore, the knit polyester double-velour fleece fabric imparts the essential character of the HatFlap. The applicable subheading for the HatFlap will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories, knitted or crocheted…parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other.” The rate of duty will be 14.6 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/. 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