The tariff classification of a novelty hat from China

N268692 October 2, 2015 CLA-2-65:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6505.00.8090 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a novelty hat from China Dear Ms. Benedetto: In your letter dated September 9, 2015 you requested a tariff classification ruling. Your letter was accompanied by a sample. The sample will be returned to you, as requested. The submitted sample is identified as a Sequined Fedora Hat, Style No. AC16-0058. The fedora-style hat is constructed of polyester woven fabric decorated with plastic sequins. The brim of the hat is stitched and measures approximately 1 ¾ inches in width. The crown of the hat is lined and features a sweatband and a sewn-on self-fabric hatband. The applicable subheading for the Sequined Fedora Hat will be 6505.00.8090, 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; hair-nets of any material, whether or not lined or trimmed: 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 the 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 Kim Wachtel at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division