The tariff classification of a hat from China. Correction to Ruling Number N118204

N127435 November 4, 2010 CLA-2-65:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6505.90.6090 Ms. Jenny Helm GEAR for Sports 9700 Commerce Parkway Lenexa, Kansas 66219 RE: The tariff classification of a hat from China. Correction to Ruling Number N118204 Dear Ms. Helm: This replaces Ruling Number N118204, dated September 01, 2010, which contained an importer’s typographical error on the fiber content of Style G0734. A complete corrected ruling follows. 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 polyester 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 polyester/man-made fiber fabric portion. The applicable subheading for Style G0734 will be will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats or other headgear, knitted or crocheted, or made from lace, felt or other textile fabrics, in the piece (but not in strips)…Other: Other: Of man-made fibers: Knitted or crocheted or made up of from knitted or crocheted fabric: Not in part of braid, Other: Other: Other." The rate of duty will be 20 cents per kilogram plus 7 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