The tariff classification of a hat from China, Taiwan and Vietnam.

N061582 June 9, 2009 CLA-2-65:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6505.90.8090 Ms. Helena Cooper Original Concepts Inc. 701 E 3rd Street, Suite 130 Los Angeles, CA 90013 RE: The tariff classification of a hat from China, Taiwan and Vietnam. Dear Ms. Cooper: In your letter dated May 12, 2009, on behalf of Smiffy’s, you informed us that you have changed Style 30277 Helmet. Style 30277, which was the subject of ruling N027550, dated June 3, 2008, will now be called the Deluxe Vintage Style London Bobby Helmet and will have a new construction. This ruling reflects those changes. The submitted sample is a Style 30277 Deluxe Vintage Style London Bobby Helmet is constructed of a plastic base covered with two panels of polyester felt fabric, and features copper medallions on the crown, an adjustable textile helmet-style floating headband, and a faux leather chinstrap secured by a plastic buckle. The applicable subheading for the Style 30277 Deluxe Vintage Style London Bobby Helmet will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Hats or other headgear, knitted or crocheted, or made from lace, felt or other textile fabrics, in the piece (but not in strips)…Other: Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other.” The rate of duty will be 18.7 cents per kilogram plus 6.8 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