The tariff classification of a hat from China..

NY H81945 June 28, 2001 CLA-2-65:RR:NC:3:353 H81945 CATEGORY: Classification TARIFF NO.: 6506.91.0060 Ms. Donna M. Dion CVS Pharmacy One CVS Dr. Woonsocket, RI 02895 RE: The tariff classification of a hat from China.. Dear Ms. Dion: In your letter dated May 5, 2001, you requested a tariff classification ruling. The hat will be returned to you as requested. The submitted sample, “Biker Babe Hat” is a hat constructed of knit mesh fabric coated or covered on the outer surface with cellular plastic material. The oversized cap features a peak and colored hair that is attached. Chapter 59 note 2(a)(5), states that “Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes” should be classified in chapter 39. The textile fabric backing for the hat is used merely for reinforcing purposes. The applicable subheading for the “Biker Babe Hat” 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 Free. 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 Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division