The tariff classification of a balaclava from Bangladesh.

NY L82572 March 3, 2005 CLA-2-65:RR:NC:N3:353 L82572 CATEGORY: Classification TARIFF NO.: 6505.90.5090 Mr. Charles Ashear Paris Asia, Ltd. 350 Fifth Ave., Floor 70 New York. 10118 RE: The tariff classification of a balaclava from Bangladesh. Dear Mr. Ashear: In your letter dated February 14, 2005 you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, style 16350103 is a balaclava composed of knit polyester fleece fabric. The balaclava is a hood-like item that is snug-fitting and covers the head, neck, and a portion of the face. The balaclava features a braided drawstring around the hood portion and an internal tube that provides additional protection for the neck and the bottom portion of the face. You state that you will also import styles 16350101 and 16350109 and that they are identical in fabric cont and style with the exception of the camouflage pattern. The applicable subheading for the balaclavas, styles 16350101, 16350103 and 16350109 will be 6505.90.5090, 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…Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: wholly or in part of braid, Other: Other.” The duty rate will be 6.8% 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