The tariff classification of hats from China.

N104636 June 4, 2010 CLA-2-65:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6505.90.6090, 6117.80.8500 Mr. Joel Schwartz Paris Asia, Ltd. 1385 Broadway, 21st floor New York, New York 10118 RE: The tariff classification of hats from China. Dear Mr. Schwartz: In your letter dated May 5, 2010, you requested a tariff classification ruling. The samples will be returned to you. Style UL31A601 is a striped beanie-style hat made of knit acrylic fabric. Style UL31A602 is a solid color beanie-style hat made of knit acrylic fabric. Style UL31A605 is a headband approximately 3 ¼ inches wide, made of knit 98 percent acrylic/1 percent nylon/1 percent spandex fabric. All of the above styles will be imported in several colors. The applicable subheading for the hats Styles UL31A601 and UL31A602 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. The applicable subheading for the headband, Style UL31A605 will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: Other: Headbands, ponytail holders and similar articles." The duty rate will be 14.6 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