The tariff classification of a hat from Vietnam.

N158055 April 19, 2011 CLA-2-65 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6505.90.7090 Mr. Erick Echeverria Columbia Sportswear Company 14375 NW Science Park Drive Portland, OR 97229 RE: The tariff classification of a hat from Vietnam. Dear Mr. Echeverria: In your letter dated March 28, 2011, you requested a tariff classification ruling. The sample will be returned to you. Style CM9004 is a hat made of 100 percent nylon plain weave woven fabric with a small inset of polyester mesh fabric extending from the back to the sides of the cap. The item is a foreign legion-style cap with a flap that covers the neck, a peak, and a braided draw cord at the back to secure the hat securely to the head. The applicable subheading for the hat will be 6505.90.7090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Hats and other headgear…made up from lace, felt or other textile fabric…whether or not lined or trimmed…Other: Of man-made fibers: Other: Wholly or in part of braid, Other: Other.” The duty rate will be 6.8 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 National Import Specialist Kimberly Praino at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division