The tariff classification of a straw hat from the Canary Islands, Spain

NY C81793 December 5, 1997 CLA-2-65:RR:NC:WA:353 C 81793 CATEGORY: Classification TARIFF NO.: 6502.00.2000 Ms. Cristina Schamann 131 East 23 Street, Apt. 9F New York, N.Y. 10010 RE: The tariff classification of a straw hat from the Canary Islands, Spain Dear Ms. Schamann: In your letter dated November 7, 1997, received in our office on November 14, 1997, you requested a tariff classification ruling. A sample was submitted for review and will be returned per your request. The submitted samples is a hat made from straw and horsehair strips that have been sewn together. The top of the crown is made up entirely of straw strips that have been sewn spirally together, starting at the top of the crown, in such a manner that each spiral overlaps the other. The hat has not been blocked to shape. The applicable subheading for the hat will be 6204.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Hat shapes, plaited or made by assembling strips of any material, neither blocked to shape, nor with made brims, not lined, nor trimmed: Of vegetable fibers, of upspun fibrous vegetable materials, of paper yarn or of any combination thereof: Sewed". The rate of duty will be 34 cents per dozen plus 3.4 percent ad valorem. 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 Martin Weiss at 212-466-5881. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division