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N248686 N2 Ruling Active

The tariff classification of a paper straw hat from China.

Issued December 23, 2013 by U.S. Customs and Border Protection.

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N2 N248686 (December 23, 2013)

Tariff classification

HTS codes: 6504.00.3000

Headings: 6504

Product description

The submitted sample, identified as item number IKT-0059, is a cap constructed of multiple pieces of plaited paper straw strips sewn together in a circular pattern that radiate from the crown. The cap features a brim that measures approximately 2 ¼ inches in width and a fabric sweatband and hatband.

CBP rationale

The applicable subheading for item number IKT-0059 will be 6504.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed: Of vegetable fibers, of unspun fibrous vegetable materials, of paper yarn or of any combination thereof: Sewed.

Full text

N248686 December 23, 2013 CLA-2-65 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6504.00.3000 Ms. Debra Dudzinski LF Accessories Group, LLC 350 5th Avenue 9th Floor New York, NY 10118 RE: The tariff classification of a paper straw hat from China. Dear Ms. Dudzinski: In your letter dated December 4, 2013 you requested a tariff classification ruling. The submitted sample, identified as item number IKT-0059, is a cap constructed of multiple pieces of plaited paper straw strips sewn together in a circular pattern that radiate from the crown. The cap features a brim that measures approximately 2 ¼ inches in width and a fabric sweatband and hatband. The applicable subheading for item number IKT-0059 will be 6504.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed: Of vegetable fibers, of unspun fibrous vegetable materials, of paper yarn or of any combination thereof: Sewed." The rate of duty will be 6 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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