The tariff classification of hat and sock sets from China.

NY M81453 April 11, 2006 CLA-2-65:RR:NC:3:353 M81453 CATEGORY: Classification TARIFF NO.: 6505.90.2030, 6505.90.1515 Ms. Jacqueline Scandrett William Carver Company 1124 Carver Road Griffin, GA 30334 RE: The tariff classification of hat and sock sets from China. Dear Ms. Scandrett: In your letter dated March 13, 2006, you requested a classification ruling. As requested, the samples will be returned to you. The submitted samples are Styles 117-037 and 117-044 Hat and Sock Sets consisting of a hat and pair of socks, size 0-3 months. The Style 117-037 hat is constructed of woven 100% cotton poplin fabric and the socks of knit 74% cotton, 18% polyester, 6% nylon, 1% spandex and 1% rubber. The hat features six panels and a scalloped-style edge; there is no cuff on the socks. The Style117-044 baseball-style cap is constructed of knit 82% cotton, 18% polyester unbrushed terry fabric and the socks of 64% cotton, 28% polyester, 5% rubber and 3% spandex. The cap features five panels, a self-fabric covered button on the top of the crown and a peak; there is no cuff on the socks. Neither the hats, classifiable in heading 6505, nor the socks, classifiable in heading 6111, impart the essential character of the set. Following General Rule of Interpretation (GRI) 3(c), the set will be classified in the heading which occurs last in numerical order in the HTS. The applicable subheading for the Style 117-037 Hat and Sock Set will be 6505.90.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hats and other headgear, knitted or crocheted, or made from lace, felt or other textile fabric…whether or not trimmed…other: of cotton, flax or both: not knitted…headwear of cotton: for babies.” The duty rate will be 7.5 percent ad valorem. The applicable subheading for the Style 117-044 Hat and Sock Set will be 6505.90.1515, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hats and other headgear, knitted or crocheted, or made from lace, felt or other textile fabric…whether or not trimmed…other: of cotton, flax or both: knitted, of cotton: for babies.” The duty rate will be 7.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The Styles 117-037 and 117-044 hats fall within textile category designation 359. Even though the Styles 117-037 and 117-044 socks are included as a constituent part of their sets for classification purposes, they still fall within textile category 239 and may be subject to textile quota and visa requirements, which are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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