The tariff classification of hats from China.

N032702 July 31, 2008 CLA-2-65:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6505.90.6090, 6505.90.6040 Ms. Mindy Hu The Glove Source, Inc. 9104 Guilford Rd., Suite 1-D Columbia, Maryland 21046 RE: The tariff classification of hats from China. Dear Ms. Hu: In your letter dated June 30, 2008, you requested a classification ruling. The samples will be returned to you. Five samples of knit hats were submitted with your request. Styles 9971 and 9972 are hats with an outer shell made of knit 75% polyester/25% acrylic fabric and fit snug to the head. Style 9970 is a hat with an outer shell made of knit 80% polyester/20% wool fabric. Styles 9945 and 9942 are ski-style hats. Style 9945 is made of knit 70% acrylic/30% wool fabric. Style 9942 is made of 50% acrylic/50% wool fabric. Due to the fact that Style 9942 is to be constructed of a 50/50 blend of fibers, it is classified using HTSUS Section XI Note 2(A) and Subheading Note 2(A). The hat will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as visa and quota requirements. Style 9942 may be subject to Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.   The applicable subheading for the Styles 9971, 9972 and 9970 will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric...Other: Of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: not in part of braid, Other: Other: Other." The duty rate will be 20 cents per kilogram plus 7% ad valorem. The textile category designation is 659. The applicable subheading for Styles 9945 and 9942 will be 6505.90.6040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric…whether or not lined or trimmed: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Containing 23 percent or more by weight of wool or fine animal hair." The duty rate will be 20 cents per kilogram plus 7% ad valorem. The textile category designation is 459. 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