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N118204 N1 Ruling Active

The tariff classification of a hat from China.

Issued September 1, 2010 by U.S. Customs and Border Protection.

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N1 N118204 (September 1, 2010)

Tariff classification

HTS codes: 6505.90.1540

Headings: 6505

Product description

The sample will be returned to you. The submitted sample, Style G0734, is a golf-style cap constructed of cotton and polyester fabric. The cap is comprised of six panels at the crown, a peak, textile fabric button at the top and an adjustable strap at the back with a hook and loop closure. The peak and two front panels are made of knit 100 percent cotton fabric. A very small portion of the middle panels are made of woven 60 percent cotton/40 percent polyester fabric, examination reveals that the balance of the middle panels are made of knit mesh man made fiber fabric. The two back panels are made of woven 60 percent cotton/40 percent polyester fabric. The essential character of the cap is imparted by the knit cotton fabric portion.

CBP rationale

The applicable subheading for Style G0734 will be 6505.90.1540, 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, in the piece (but not in strips), whether or not trimmed…Other: Of cotton, flax or both: knitted, Of cotton: Other: Other.

Full text

N118204 September 1, 2010 CLA-2-65:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6505.90.1540 Ms. Jenny Helm Gear For Sports 9700 Commerce Parkway Lenexa, Kansas 66219 RE: The tariff classification of a hat from China. Dear Ms. Helm: In your letter dated July 30, 2010, on behalf of GFSI Inc., you requested a tariff classification ruling. The sample will be returned to you. The submitted sample, Style G0734, is a golf-style cap constructed of cotton and polyester fabric. The cap is comprised of six panels at the crown, a peak, textile fabric button at the top and an adjustable strap at the back with a hook and loop closure. The peak and two front panels are made of knit 100 percent cotton fabric. A very small portion of the middle panels are made of woven 60 percent cotton/40 percent polyester fabric, examination reveals that the balance of the middle panels are made of knit mesh man made fiber fabric. The two back panels are made of woven 60 percent cotton/40 percent polyester fabric. The essential character of the cap is imparted by the knit cotton fabric portion. The applicable subheading for Style G0734 will be 6505.90.1540, 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, in the piece (but not in strips), whether or not trimmed…Other: Of cotton, flax or both: knitted, Of cotton: Other: Other." The duty rate will be 7.9% 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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