The tariff classification of a hat from China.
Issued July 30, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6505.00.8090
Headings: 6505
Product description
The submitted sample, identified as style number 288409 is a women’s lined fedora-style hat. The crown is constructed of 43% polyester, 31% recycled wool, 9% acrylic, 9% nylon, 6% rayon and 2% cotton felt fabric. The brim is constructed of 47% recycled wool, 16% polyester, 14% acrylic, 11% rayon, 9% nylon, 1% cotton and 1% rabbit hair woven fabric. The crown portion imparts the essential character to the hat. You have suggested classification under tariff subheading 6505.00.4090, HTSUS, as a wool hat. However,
CBP rationale
The applicable subheading for style number 288409 will be 6505.00.8090, 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: Other: Not in part of braid, Other: Other: Other.
Full text
N225557 July 30, 2012 CLA-2-65 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6505.00.8090 Ms. Maria E. Julia ANN, Inc. 7 Times Square New York, NY 10036 RE: The tariff classification of a hat from China. Dear Ms. Julia: In your letter dated July 9, 2012, you requested a tariff classification ruling. The submitted sample, identified as style number 288409 is a women’s lined fedora-style hat. The crown is constructed of 43% polyester, 31% recycled wool, 9% acrylic, 9% nylon, 6% rayon and 2% cotton felt fabric. The brim is constructed of 47% recycled wool, 16% polyester, 14% acrylic, 11% rayon, 9% nylon, 1% cotton and 1% rabbit hair woven fabric. The crown portion imparts the essential character to the hat. You have suggested classification under tariff subheading 6505.00.4090, HTSUS, as a wool hat. However, we disagree; the part of the hat which imparts the essential character is constructed chiefly of man-made fiber fabric, not wool. The sample will be returned to you as requested. The applicable subheading for style number 288409 will be 6505.00.8090, 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: Other: Not in part of braid, Other: Other: Other." The rate of duty will be 18.7 cents per kilogram plus 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 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
More rulings on the same tariff codes
Classification and country of origin determination for a hand towel and hair wrap; 19 CFR 102.21(c)(2); 19 CFR 102.21(e)(2)(ii); tariff shift
The tariff classification of headwraps from China
The tariff classification and country of origin of a baseball-style woven hat; 19 CFR 102.21(c)(2)
The tariff classification of a hat from China
The tariff classification of a hat from China
The tariff classification of a hat from China
Classification and country of origin determination for a hair wrap; 19 CFR 102.21(c)(2)
The tariff classification of novelty headgear from China
The tariff classification of a hat from China
The tariff classification of a hat from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →