The tariff classification of a graduation cap part from China

NY K82667 February 19, 2004 CLA-2-63:RR:NC:N3:351 K82667 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Milton Tamamoto Hankyu International Transport USA Inc. 230-19 International Airport Center Boulevard Suite 1000 Jamaica, New York 11413 RE: The tariff classification of a graduation cap part from China Dear Mr. Tamamoto: In your letter dated January 27, 2004, you requested a tariff classification ruling. The ruling request is on behalf of Nichimen American Inc. The sample submitted, identified as Style #10141, is the bottom of a graduation cap. (The mortarboard portion is not attached.) It is composed of two 5”-wide panels of 100 percent polyester fabric sewn end-to-end to form a band that fits over the head; the top is attached to the actual mortarboard, which is imported separately. The applicable subheading for this graduation cap part will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division