The tariff classification of a toddler balaclava from China.

N100802 April 29, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6505.90.6090 Paris Asia, Ltd. Mr. Joel Schwartz 1385 Broadway, 21st Floor New York, New York 10118 RE: The tariff classification of a toddler balaclava from China. Dear Mr. Schwartz: In your letter dated April 2010, on behalf of Wal-Mart Stores, Inc., you requested a tariff classification ruling. The sample will be returned to you. Style FT31A529 is a balaclava made of knit fleece polyester fabric featuring an animal design. The hood like item slips over the head and has an opening for the face. The applicable subheading for the toddler balaclava Style FT31A529 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