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N146598 N1 Ruling Active

The tariff classification of a hood from Poland

Issued March 1, 2011 by U.S. Customs and Border Protection.

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N1 N146598 (March 1, 2011)

Tariff classification

HTS codes: 6505.90.2060

Headings: 6505

Product description

The sample will be returned to you. The submitted sample is a flame resistant and anti-static hood composed of 98% Pyrovatex cotton and 2% carbon fiber woven fabric. The hood covers the head and neck and has an elastic pull toggle and hook and loop closure at the neck. A zipper at the back will allow the hood to be attached to a jacket. Although you requested classification of the item under 6505.90.2590, it is more specifically a non-knitted article of cotton. Consequently,

CBP rationale

the applicable subheading for the hood will be 6505.90.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for "Hats and other headgear…whether or not lined or trimmed: Other: Of cotton, flax or both: Not Knitted: Certified hand-loomed and folklore products; and headwear of cotton, Other.

Full text

N146598 March 1, 2011 CLA-2-65:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6505.90.2060 Ms. Stacey Nesseth Red Wing Shoe Company 314 Main Street Red Wing, MN 55066-2337 RE: The tariff classification of a hood from Poland Dear Ms. Nesseth: In your letter dated February 3, 2011, you requested a tariff classification ruling. The sample will be returned to you. The submitted sample is a flame resistant and anti-static hood composed of 98% Pyrovatex cotton and 2% carbon fiber woven fabric. The hood covers the head and neck and has an elastic pull toggle and hook and loop closure at the neck. A zipper at the back will allow the hood to be attached to a jacket. Although you requested classification of the item under 6505.90.2590, it is more specifically a non-knitted article of cotton. Consequently, the applicable subheading for the hood will be 6505.90.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for "Hats and other headgear…whether or not lined or trimmed: Other: Of cotton, flax or both: Not Knitted: Certified hand-loomed and folklore products; and headwear of cotton, Other." The duty rate will be 7.5 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 the 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 the National Import Specialist at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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