The tariff classification of hats from China.

N027550 June 3, 2008 CLA-2-65:OT:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6505.90.0800; 6506.91.0060 Ms. Helena Cooper Original Concepts Inc. 701 E 3rd Street, Suite 130 Los Angeles, CA 90013 RE: The tariff classification of hats from China. Dear Ms. Cooper: In your letter dated April 30, 2008, on behalf of Smiffy’s, you requested a classification ruling. As requested the samples will be returned. The submitted samples are Styles 30373 Tricorn Hat, 30277 London Bobby Hat and 30360 Top Hat. The Style 30373 Tricorn Hat is constructed of a single piece of polyester felt. The three-cornered hat features an upturned brim attached to the crown in three places by means of a snap and a metalized fabric trim. The Style 30277 London Bobby Hat is constructed of plastic and features plastic medallions on the crown, foam padding on the inside and an elasticized chinstrap. The Style 30360 Top Hat is constructed of a single piece of wool felt. The hat is approximately 5½-inches in height, and features a 1½-inch brim, 1-inch wide woven hat band that is tied into a bow, satin lining and a sewn-in woven fabric headband/sweatband. The applicable subheading for the Styles 30373 Tricorn Hat and 30360 Top 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. The applicable subheading for the 30277 London Bobby Hat will be 6506.91.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other headgear, whether or not lined or trimmed: Other: Of rubber or plastics, Other.” The duty rate 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division