The tariff classification of children’s balaclavas from China.

N055954 April 17, 2009 CLA-2-65:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6505.90.6090 Mr. Charles D. Ashear Paris Asia, Ltd. 350 Fifth Avenue, Floor 70 New York, NY 10118 RE: The tariff classification of children’s balaclavas from China. Dear Mr. Ashear: In your letter dated March 25, 2009, you requested a tariff classification ruling. The sample will be returned to you. Styles FT39A654 and FT39A683 are balaclavas made of knit polyester fleece fabric. The hood- like items extend to the neck and have an animal design with ears. The applicable subheading for the balaclavas, Styles FT39A654 and FT39A683 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 percent 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