The tariff classification of a wool felt hat from China.

N027537 May 28, 2008 CLA-2-65:OT:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6505.90.0800 Ms. Ruth Hayd Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a wool felt hat from China. Dear Ms. Hayd: In your letter dated May 1, 2008, you requested a tariff classification ruling. As requested, the sample will be returned. The submitted sample is a Style FA38802 Floppy Hat. You state that the hat is constructed of woven wool; however, examination reveals that the hat is constructed of a single piece of wool felt. The hat features a 4¼-inch brim, sewn-in woven fabric headband/sweatband, and a 3/8-inch wide felt hat band that is tied into a bow. The applicable subheading for the Style FA38802 Floppy Hat will be 6505.90.0800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear…Other: Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading 6501, whether or not lined or trimmed: Other." The rate of duty will be 13.5 cents per kilogram + 6.3 percent ad valorem + 1.9 cents per article. 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