The tariff classification of plastic and leather hat band material from Mexico.

N024444 April 9, 2008 CLA-2-39:OT:RR:NC:SP:221 CATEGORY: Classification TARIFF NO.: 3926.90.9980; 4205.00.8000 Mr. Stephen S. Spraitzar Law Offices of George R. Tuttle Three Embarcadero Center, Suite 1160 San Francisco, CA 94111 RE: The tariff classification of plastic and leather hat band material from Mexico. Dear Mr. Spraitzar: In your letter dated March 4, 2008, on behalf of Milano Hat Company, you requested a tariff classification ruling. Four samples of hat band material, each approximately 27 inches in length and 3/8 inch in width, were provided with your letter. The material will be imported in lengths suitable for use in a single hat. After importation each will be cut to a specific length for a particular hat. These hat bands will be assembled to the outside of the crown of the hat, and not to the inside of the hat. Milano Part Number 051608 Trailblazer is said to be composed of 95% granulated plastic and 5% cotton thread. The sample is a length of plastic material with a line of stitching running down the center of the strip. Milano Part Number 052402 Belmont and Milano Part Number 053022 Archer are said to be composed of synthetic vinyl with nylon thread. Each sample is a length of plastic material decorated with two lengths of twisted synthetic yarn lined up side by side down the center of the strip. A line of stitching runs along either side of the twisted yarn decoration. Milano Part Number 053502 Mustang is said to be composed of 80% leather, 15% synthetic vinyl and 5% nylon. The sample is a length of leather material with a contrasting strip of vinyl and braided textile yarn running down the center of the strip. The applicable subheading for Milano Part Numbers 051608 Trailblazer, 052402 Belmont and 053022 Archer will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics, other. The general rate of duty will be 5.3 percent ad valorem. The applicable subheading for Milano Part Number 053502 Mustang will be 4205.00.8000, HTSUS, which provides for other articles of leather or of composition leather: other: other. The rate of duty will be free. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division