The tariff classification of a hat from China.

NY J82632 April 23, 2003 CLA-2-65:RR:NC:3:353 J82632 CATEGORY: Classification TARIFF NO.: 6505.90.8090 Ms. Rebecca Cheung Federated Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a hat from China. Dear Ms. Cheung: In your letter dated April 4, 2003 you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, style FSF03FL332 is a ladies cloche style hat made of knit fabric coated with PVC material and woven polyester faux suede fabric. The crown of the hat is woven polyester faux suede and the balance of the hat is alternating knit fabric coated with PVC plastic material and woven polyester fabric 3” strips. In accordance with General Rule of Interpretation (GRI) 3(c) of the Harmonized Tariff Schedules when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. In this case neither the knit polyester PVC coated fabric nor the woven polyester fabric provides the essential character. Therefore, classification will be as woven based on the above. The applicable subheading for the hat, style FSF03FL332 will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear…Of man-made fibers: Other: Not in part of braid, Other: Other: Other.” The duty rate will be 19 cents/kg + 6.9% ad valorem. Style FSF03FL332 falls within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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