The tariff classification of infant and toddler hat and mitten sets from China.

N107651 June 18, 2010 CLA-2-65:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6505.90.8045, 6505.90.6030 Ms. Angela M. Best Kohl’s Dept. Stores, Inc. N56 W17000 Ridgewood Drive Menomonee Falls, Wisconsin 53051 RE: The tariff classification of infant and toddler hat and mitten sets from China. Dear Ms. Best: In your letter dated May 27, 2010 you requested a tariff classification ruling. The samples will be returned to you. Style IAJ40200 Infant sizes 6-24 months orange and brown dinosaur hat and mitten set is made of knit fleece 100 percent polyester fabric. The hat comes to two points at the top with a tassel on each point. Also, there is chin strap with a hook and loop closure and ear flaps. Style IAJ40202 Infant sizes 6-24 months red and black plaid hat and mitten set is made of knit fleece 100 percent polyester fabric. The hat is a beanie-style hat with earflaps and a chin strap with a hook and loop closure. Style TBAJ40200 Toddler sizes 2T-4T green camouflage hat and mitten set is identical in style to Style IAJ40200 except for the pattern. All of the above styles will be imported as sets ready for retail sale. Neither the hat, classifiable in heading 6505, nor the mittens, classifiable in heading 6116, imparts the essential character of the set. Following General Rule of Interpretation (GRI) 3(c), the set will be classified in the heading which occurs last in numerical order in the HTS. The applicable subheading for infant hats size 6-24 months, Style IAJ40200 and Style IAJ40202 will be 6505.90.6030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted,…whether or not lined or trimmed: Other: Of man-made fibers: Not in part of braid, For babies. The duty rate will be 20cents/kg + 7% ad valorem. The applicable subheading for the toddler hat, Style TBAJ40200, 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