The tariff classification of a novelty hat from China.

N019370 November 21, 2007 CLA-2-65:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6505.90.2060 Mr. Ian Whiton Transmonde Marketing Group, Ltd. 765 Shore Rd., Suite 2K Long Beach, NY 11561 RE: The tariff classification of a novelty hat from China. Dear Mr. Whiton: In your letter dated November 2, 2007, you requested a classification ruling. The sample which you submitted is being returned as requested. The submitted sample is a novelty hat identified as a mullet hat. The five panel baseball-style cap with a peak is made of woven cotton fabric with attached synthetic hair.  The applicable subheading for the mullet hat will be 6505.90.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats or other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed…Other: Other: Of cotton, flax or both: Not knitted…headwear of cotton, Other." The rate of duty will be 7.5 percent ad valorem. The textile category designation is 359. 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/. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce 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