The tariff classification of a hat from China.

N004266 January 9, 2007 CLA-2-65:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6505.90.9050 Ms. Maureen Ford Toys “R” Us One Geoffrey Way Wayne, New Jersey 07470-2030 RE: The tariff classification of a hat from China. Dear Ms. Ford: In your letter dated December 5, 2006, you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, TRU item 2355 is a crocheted girl’s hat made of paper yarn. The hat has a 3” brim with a scalloped edge. Under the HTSUS, paper yarns are considered to be textile material and therefore the subject hat was considered to be a hat of textile yarns. The applicable subheading for TRU item 2355 will be 6505.90.9050, HTSUS, which provides for hats and other headgear, knitted or crocheted … Other: Of paper yarn. The rate of duty will be 20.7 cents per kilogram + 7.5% 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/. 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