The tariff classification of a cotton novelty hat from the Philippines.

NY I83238 July 18, 2002 CLA-2-65:RR:NC:3:353 I83238 CATEGORY: Classification TARIFF NO.: 6505.90.2060 Mr. Arvind K. Suri J.F. Moran Co., Inc. 475 Douglas Pike Smithfield, RI 02917 RE: The tariff classification of a cotton novelty hat from the Philippines. Dear Ms. Suri: In your letter dated June 21, 2002, on behalf of Capris Furniture Industries, you requested a classification ruling. Your submitted sample, style 1000 is a cotton woven hat. The fabric has been affixed to a series of wooden struts. The struts fold together in an accordion-like fashion. When they are unfolded the item takes the form of a woman’s sun hat. When the struts are partially unfolded the article can be used as a fan. The applicable subheading for style 1000 will be 6505.90.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for hats and 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 . . .: other: of cotton . . .: not knitted . . .: headwear of cotton, other. The duty rate will be 7.6 percent ad valorem. The Philippines is a member of the World Trade Organization (WTO), and style 1000 is not subject to quota or the requirements of a visa 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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division