The tariff classification of a hat from China.

N102159 May 11, 2010 CLA-2-65:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6505.90.6090 Ms. Janet Pendris Hampton Direct Inc. 291 Hurricane Lane Williston, Vermont 05495 RE: The tariff classification of a hat from China. Dear Ms. Pendris: In your letter dated April 19, 2010, you requested a tariff classification ruling. The sample will be returned to you. Item 68240, hat with scarf attached is made of knit 100 percent acrylic fabric. The scarf portion measures approximately 20 inches long x 4 ¾ inches wide. The hat has no brim and from the top of the crown to the end of the scarf together measure approximately 27 ¾ inches overall. The applicable subheading for the hat with attached scarf, Item 68240 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