The tariff classification of hats from Taiwan and China.

NY K80481 November 4, 2003 CLA-2-65:RR:NC:3:353 K80481 CATEGORY: Classification TARIFF NO.: 6505.90.2060 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 ruling NY J89685, dated October 21, 2003, you received a classification ruling for Styles FSS04AJ332 and FSS04FF332 hats made of 65% polyester/35% cotton fabric and wheat straw. You have notified this office that the hats will now be made of 100% cotton fabric and wheat straw. This ruling classifies the hats made of 100% cotton fabric and wheat straw. The hats, Styles FSS04AJ332 and FSS04FF332, are constructed of 100% cotton fabric and wheat straw. Style FSS04AJ332 is designed with a large peak made from wheat straw and the crown and tie at the back made of woven 100% cotton fabric. Style FSS04FF332 is designed with a wheat straw brim and a crown made of woven 100% cotton fabric. The essential character of both hats is imparted by the crown, which is constructed of the cotton fabric. The applicable subheading for the hats, styles FSS04AJ332 and FSS04FF332 will be 6505.90.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric…whether or not lined or trimmed: Other: Of cotton, flax or both: Not knitted…headwear of cotton, Other.” The rate of duty will be 7.6% ad valorem. The textile category designation is 359. China and Taiwan are members of the World Trade Organization (WTO), and styles FSS04AJ332 and FSS04FF332 are not currently subject to quota or the requirement 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