N233515 N2 Ruling Active

The tariff classification of hats from China and Nepal.

Issued October 5, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6505.00.3090, 6505.00.5090, 6505.00.6090

Headings: 6505

Product description

The first sample, item number 425955, identified as “Aran,” is a hat constructed of 100% acrylic knit fabric. The Peruvian-style hat is partially lined with polyester fleece fabric, has a pom-pom at the top of the hat and long braids with attached pom-poms extending from the earflaps. The second sample, item number 512455, identified as “Mezmer,” is a hat constructed of 100% wool knit fabric. The Peruvian-style hat is partially lined with polyester fleece fabric, has long braided tassels extending from the earflaps, and a braided tassel at the top of the hat. The third sample, item number 512755, identified as “Q-bee,” is a hat constructed of 100% wool knit fabric. The Peruvian-style hat features a polyester fleece lining, long braided tassels extending from the earflaps, and a pom-pom at the top of the hat. The fourth sample, item number 490155, identified as “Salada,” is a beanie-style hat constructed of 100% acrylic knit fabric with a polyester fleece lining.

CBP rationale

The applicable subheading for item number 425955 will 6505.00.5090, 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: Wholly or in part of braid, Other: Other." The duty rate will be 6.8 percent ad valorem. The applicable subheading for item numbers 512455 and 512755 will be 6505.00.3090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear…Of wool: Knitted or crocheted or made up from knitted or crocheted fabric, Other: Other. The applicable subheading for item number 490155 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.

Full text

N233515 October 5, 2012 CLA-2-65 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6505.00.5090; 6505.00.3090; 6505.00.6090 Ms. Beth Davis Turtle Fur Group P.O. Box 1010 Morrisville, VT 05661 RE: The tariff classification of hats from China and Nepal. Dear Ms. Davis: In your letter dated September 17, 2012, you requested a tariff classification ruling. Four samples were submitted with your request, which will be returned to you. The first sample, item number 425955, identified as “Aran,” is a hat constructed of 100% acrylic knit fabric. The Peruvian-style hat is partially lined with polyester fleece fabric, has a pom-pom at the top of the hat and long braids with attached pom-poms extending from the earflaps. The second sample, item number 512455, identified as “Mezmer,” is a hat constructed of 100% wool knit fabric. The Peruvian-style hat is partially lined with polyester fleece fabric, has long braided tassels extending from the earflaps, and a braided tassel at the top of the hat. The third sample, item number 512755, identified as “Q-bee,” is a hat constructed of 100% wool knit fabric. The Peruvian-style hat features a polyester fleece lining, long braided tassels extending from the earflaps, and a pom-pom at the top of the hat. The fourth sample, item number 490155, identified as “Salada,” is a beanie-style hat constructed of 100% acrylic knit fabric with a polyester fleece lining. The applicable subheading for item number 425955 will 6505.00.5090, 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: Wholly or in part of braid, Other: Other." The duty rate will be 6.8 percent ad valorem. The applicable subheading for item numbers 512455 and 512755 will be 6505.00.3090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear…Of wool: Knitted or crocheted or made up from knitted or crocheted fabric, Other: Other." The rate of duty will be 25.4 cents per kilogram plus 7.7 percent ad valorem. The applicable subheading for item number 490155 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

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