The tariff classification of hats from Taiwan and China.

NY J89685 October 21, 2003 CLA-2-65:RR:NC:3:353 J89685 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 hats from Taiwan and China. Dear Ms. Cheung: In your letter dated October 7, 2003 you requested a classification ruling. The samples will be returned to you as requested. The submitted samples are hats made of wheat straw and textile fabric. Style FSS04AJ332 is designed with a large peak made from wheat straw and the crown and tie at the back made of woven 65% polyester/35% cotton fabric. Style FSS04FF332 is designed with a wheat straw brim and a crown made of woven 65% polyester/35% cotton fabric. The essential character of both hats is imparted by the crown which is the fabric portion of the hats. The applicable subheading for the hats, styles FSS04AJ332 and FSS04FF332 will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, knitted or crocheted…lined or trimmed: Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other.” The rate of duty will be 19 cents/ kg + 6.9% ad valorem. The textile category designation is 659. Based upon international textile trade agreements products of Taiwan and 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