CBP Ruling N219387 — The tariff classification of a hat and scarf set from China.

Tariff classification

Headings: 6505

Product description

The submitted sample, style CW32920, is a woman’s hat and scarf set. The knit hat is constructed of 85% acrylic, 5% Lurex, 5% rubber and 5% other fiber. The hat features an elasticized rib-knit bottom with a self-fabric bow with sewn-on stone embellishments. The knit scarf is constructed of 95% acrylic and 5% Lurex. The scarf measures approximately 56 inches in length by 7 inches in width with a rib-knit bottom. Neither the hat, classifiable in heading 6505, nor the scarf, classifiable in heading 6117, imparts the essential character of the set. Following General Rule of Interpretation (GRI) 3(c), the set will be classified in the heading which occurs last in numerical order in the HTSUS among those which equally merit consideration. The sample will be returned to you as requested.

CBP rationale

The applicable subheading for style CW32920 will be 6505.00.6090, 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…Other: Of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other.

Full text

N219387 June 21, 2012 CLA-2-65 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6505.00.6090 Ms. Sandra Kobs Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a hat and scarf set from China. Dear Ms. Kobs: In your letter dated May 29, 2012, you requested a tariff classification ruling. The submitted sample, style CW32920, is a woman’s hat and scarf set. The knit hat is constructed of 85% acrylic, 5% Lurex, 5% rubber and 5% other fiber. The hat features an elasticized rib-knit bottom with a self-fabric bow with sewn-on stone embellishments. The knit scarf is constructed of 95% acrylic and 5% Lurex. The scarf measures approximately 56 inches in length by 7 inches in width with a rib-knit bottom. Neither the hat, classifiable in heading 6505, nor the scarf, classifiable in heading 6117, imparts the essential character of the set. Following General Rule of Interpretation (GRI) 3(c), the set will be classified in the heading which occurs last in numerical order in the HTSUS among those which equally merit consideration. The sample will be returned to you as requested. The applicable subheading for style CW32920 will be 6505.00.6090, 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…Other: Of man-made fibers: knitted or crocheted or made up 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 Kimberly Praino at (646) 733-3053. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

View original on CBP CROSS →