The tariff classification of a Sowester hat from China

NY 814562 October 11, 1995 CLA-2-65:R:N:N:5:353 814562 CATEGORY: Classification TARIFF NO.: 6506.91.0060 Mr. James f. O'Hara Stein Shostak & O'Hara 515 South Figueroa Street Las Angeles, California 90071-3329 RE: The tariff classification of a Sowester hat from China Dear Mr. O'Hara: In your letter dated September 8, 1995, received in our office on September 11, 1995, you requested a tariff classification ruling on behalf of your client, Columbia Sportswear. A sample was submitted for examination. The submitted sample, style CU8013, is a sowester waterproof hat with a wide slanting brim that is longer in the back than in the front to provide protection from the elements for the rear of the head and neck areas. It is designed for boating and fishing in inclement weather. The outer shell of the hat is constructed of a double faced material which is stated to be PVC plastic without any textile backing. Between these PVC plastic surfaces is a separate layer of non-woven textile material. The crown of the hat is lined with what is stated to be 100% nylon mesh with a 100% polyester tricot sweatband. There is also a textile chinstrap with a barrel lock closure. The applicable subheading for the sowester hat, style CU8013, will be 6506.91.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other headgear, whether or not lined or trimmed: Other: Of rubber or plastics..... Other.". The rate of duty will be 1.9 percent ad valorem.. This ruling is being issued under the provisions of Section 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 Martin Weiss at 212-466-5881. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division