The tariff classification of a hat from Bangladesh.

NY L83720 April 7, 2005 CLA-2-65:RR:TA:353 L83720 CATEGORY: Classification TARIFF NO.: 6505.90.6090 Mr./Ms. Sandy Stubblefield Augusta Sportswear P.O. Box 14939 Augusta, GA 30919 RE: The tariff classification of a hat from Bangladesh. Dear Mr./Ms. Stubblefield: This ruling letter replaces ruling NY L83335 dated March 23, 2005 that contained a clerical error. The hat is made of polyester fabric, not cotton therefore, it should have been classified under the provision for man-made fiber. A corrected ruling follows. The submitted sample, style 6233, “Sport Flex Athletic Mesh Cap” is a baseball style cap composed of knit mesh 100% polyester fabric.” The cap has six panels at the crown with a textile-covered button at the top and a peak. The applicable subheading for style 6233, “Sport Flex Athletic Mesh Cap” will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for "Hats and other headgear, knitted or crocheted…felt or other textile fabric…whether or not lined or trimmed: Other: Of man-made fibers: Not in part of braid, Other: Other: Other." The duty rate will be 20 cents/kg + 7% 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