The tariff classification of a hat from China/Taiwan/Vietnam.

N061581 June 12, 2009 CLA-2-65:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6505.90.0800 Ms. Helena Cooper Original Concepts Inc. 701 East 3rd Street, Suite 130 Los Angeles, CA 90013 RE: The tariff classification of a hat from China/Taiwan/Vietnam. Dear Ms. Cooper: In your letter dated May 11, 2009 on behalf of Smiffy’s, you requested a tariff classification ruling. The sample will be returned to you. Style 36267 Wild West Hat is constructed of a single piece of 100 percent polyester felt. The cowboy style hat has a large brim and a faux leather hatband with a buckle. The applicable subheading for the Style 36267 Wild West 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