The tariff classification of hat and fabric marker set from China.

NY K88080 August 10, 2004 CLA-2-65:RR:NC:3:353 K88080 CATEGORY: Classification TARIFF NO.: 6505.90.2060 Mr. Kevin Maher C Air Customhouse Brokers 181 South Franklin Ave. Valley Stream, NY 11581 RE: The tariff classification of hat and fabric marker set from China. Dear Mr. Maher: In your letter dated July 20, 2004, on behalf of Roseart, you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, style 5271 is a hat and fabric marker set packaged together in a blister pack. The hat is a bucket style hat made of woven 100% cotton fabric with nylon flocking. Included in the set are three fabric markers that are used to color in the design area of the hat. GRI 3 (b)…goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character. The essential character of style 5271 is imparted by the hat. The applicable subheading for style 5271 will be 6505.90.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear…in the piece…Other: Of cotton, flax or both: Not knitted: Certified hand-loomed and folklore products; and headwear of cotton, Other.” The duty rate will be 7.5% 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division