The tariff classification of a hat from China.

NY L87702 October 20, 2005 CLA-2-65:RR:NC:N3:353 L87702 CATEGORY: Classification TARIFF NO.: 6505.90.8090 Mr. Joseph Koo Tae Hoon Joseph Koo CBP 149-15 177th St. Jamaica, NY 11434 RE: The tariff classification of a hat from China. Dear Mr. Koo: In your letter dated September 14, 2005, on behalf of Philadelphia Rapid Transit, you requested a classification ruling. The sample will be returned to you as requested. The submitted sample is a hat composed of 100% polyester felt fabric. The two-piece hat has an arched top and a 3” sewn-on soft sloping brim with a twisted cord trim. Although you call the item a witch hat, the item is not a witch hat. A witch hat has a pointed top and wide ridged brim. This hat has an arched top and sloping soft brim and, therefore, the hat is not classified in 9505.90.6000. The applicable subheading for the hat will be6505.90.8090, 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: Other: Not in part of braid, Other: Other: Other." The rate of duty will be 18.7 cents /kg + 6.8% ad valorem. The textile category designation is 659. 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