The tariff classification of a men's rabbit-fur hat from China

PD A85768 August 2, 1996 CLA-2-65-CL:PD:CP:CB:HO2 CATEGORY: Classification TARIFF NO.: 6506.92.0000 Ms. Renee L. Hoem Columbia Sportswear Company 6600 North Baltimore Portland, Oregon 97203 RE: The tariff classification of a men's rabbit-fur hat from China Dear Ms. Hoem: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : July 15, 1996 DESCRIPTION OF MERCHANDISE : You have submitted a men's hat, Silly Wabbit Bomber, your Style No. CU8027, for a binding ruling. The hat is made of rabbit fur and man-made fiber fabric, and filled with polyester. The entire front of the hat is rabbit fur, and the entire crown is 100% nylon. The hat has earflaps with straps; the flaps are fur on one side and fabric on the other. When the flaps are down, covering the ears, the rabbit fur is next to the ears and the outer surface is textile; when the straps on the flaps are attached at the top of the head, the fur is on the outer surface. There is also some fur at the back of the hat, which is completely inside the hat when the flaps are down, but which covers about two inches of the outer surface when the flaps are up. HTS PROVISION : Other headgear, whether or not lined or trimmed: Other: Of furskin. HTS SUBHEADING : 6506.92.0000. RATE OF DUTY : 5.3%. A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have already been filed, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, John M. Regan Service Port Director Cleveland, Ohio