CBP Ruling N253817 — The tariff classification of a hat and glove set from China.

Tariff classification

Headings: 6505

Product description

The submitted sample, identified as style number 6953344204365 is a boy’s hat and glove set, which will be imported packaged together ready for retail sale. The hat is constructed of knit 100% acrylic fabric and the gloves are constructed of 83% acrylic, 16% polyester and 1% spandex knit fabric. The watch cap style hat is double-layered with shaping darts. The string-knit gloves feature an elasticized knit cuff with a contrasting color fingertip on the first three fingers. Neither the hat, classifiable in heading 6505, nor the gloves, classifiable in heading 6116, imparts the essential character of the set. Following General Rules of Interpretation (GRI) 3(c), the set will be classified in the heading which occurs last in numerical order in the HTS among those which equally merit consideration.

CBP rationale

The applicable subheading for style number 6953344204365 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, in the piece (but not in strips), whether or not lined or trimmed; 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

N253817 June 16, 2014 CLA-2-65:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6505.00.6090 Mr. Randy L. Green Customs Now 30212 Tomas Suite 380D Santa Rancho Margarita, CA 92688 RE: The tariff classification of a hat and glove set from China. Dear Mr. Green: In your letter dated May 12, 2014, on behalf of Shanghai ShengDa International Trade Co., Ltd., you requested a tariff classification ruling. The submitted sample, identified as style number 6953344204365 is a boy’s hat and glove set, which will be imported packaged together ready for retail sale. The hat is constructed of knit 100% acrylic fabric and the gloves are constructed of 83% acrylic, 16% polyester and 1% spandex knit fabric. The watch cap style hat is double-layered with shaping darts. The string-knit gloves feature an elasticized knit cuff with a contrasting color fingertip on the first three fingers. Neither the hat, classifiable in heading 6505, nor the gloves, classifiable in heading 6116, imparts the essential character of the set. Following General Rules of Interpretation (GRI) 3(c), the set will be classified in the heading which occurs last in numerical order in the HTS among those which equally merit consideration. The applicable subheading for style number 6953344204365 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, in the piece (but not in strips), whether or not lined or trimmed; 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 kg. 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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