The tariff classification of a sleep cap from China.

N035738 August 28, 2008 CLA-2-65:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6505.10.0000 Ms. Antoinette McKnight American Shipping Company Inc. 15 Division Street Fairview, New Jersey 07022 RE: The tariff classification of a sleep cap from China. Dear Ms. McKnight: In your letter dated August 12, 2008, on behalf of Dr. Leonard’s, you requested a classification ruling. The sample which you submitted is being returned as requested. The submitted sample Item 34946 is a sleep cap made of knit mesh 100% polyester fabric. The item resembles a shower cap with an elasticized opening. It maintains hairstyles while one is sleeping. Because the mesh fabric sleep cap is used to maintain a hairstyle while sleeping, just like a hair-net, it is more appropriately classified under HTSUS subheading 6505.10, than your suggested 6505.90.  The applicable subheading for Item34946 will be 6505.10.0000, 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, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Hair-nets." The rate of duty will be 9.4% ad valorem. 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