The tariff classification of sweat bands and a skullcap from China

N073507 September 1, 2009 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889; 6505.90.6090 Kelli Farney Wixter, Inc. 3820 W. El Paso Street Broken Arrow, OK 74012 RE: The tariff classification of sweat bands and a skullcap from China Dear Ms. Farney: In your letter dated August 24, 2009, you requested a tariff classification ruling. The submitted samples are two headbands and a skullcap. One headband fits around the head while the other ties around the head. All of the items are knit of 83% polyester and 17% spandex. When the fabric becomes saturated with water, the sweat will naturally wick downward and it will get captured in the thin rubber channel at the bottom of the band; the channel is designed to prevent sweat from getting in the wearer’s eyes. The applicable subheading for the headbands will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. The applicable subheading for the skullcap will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other headgear, whether or not lined or trimmed: other: of rubber or plastics: other. The duty rate will be Free. 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 samples will be returned as requested. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division