The tariff classification of hats from China.

N066699 July 17, 2009 CLA-2-65:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6505.90.2060, 6505.90.2590 Mr. Jeffrey J. Walton Sears Holding Corporation 3333 Beverly Road, A3-369B Hoffman Estates, Illinois 60179 RE: The tariff classification of hats from China. Dear Mr. Walton: In your letter dated June 24, 2009, you requested a tariff classification ruling. The samples will be returned to you. Item S/33004 is a man’s Cadet-style hat made of woven 100 percent cotton fabric. The hat has a double snap back flap and a peak with a strip of flat braid attached by two snaps. The braid strap across the front of the hat can be removed and worn as a bracelet. Item S/33005 is a man’s pleated Cadet-style hat made of woven 55 percent linen and 45 percent cotton fabric. The hat has a peak and two corded loops, one on each side that holds a removable double braided cord across the front of the hat. The braided cord can be removed and worn as a bracelet. Item S/33025 is a man’s bucket style hat made of woven 100 percent cotton fabric. The hat has two snaps one on each side that holds one strip of removable flat braid and one of coconut beads that can be removed and worn as necklaces. The individual pieces of the hats are mutually complimentary and designed to be used together. The merchandise is a composite good, which is classified by application of GRI 3(b) according to the component that imparts the essential character. For these items, the hat imparts the essential character. The applicable subheading for ItemsS/33004 and S/33025 will be 6505.90.2060, 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 lined or trimmed: Other: Other: Of cotton flax or both: Not knitted… headwear of cotton, Other." The rate of duty will be 7.5 percent ad valorem. The applicable subheading for S/33025 will be 6505.90.2590, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 lined or trimmed: other: not knitted: … headwear of cotton, flax or both: Not knitted: Other, Other." The duty rate will be 7.5 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