The tariff classification of hair caps from China.

N132065 December 6, 2010 CLA-2-65:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6506.91.0060 Ms. Janet Pendris Hampton Direct Inc. 291 Hurricane Lane P.O. Box 1199 Williston, Vermont 05495 RE: The tariff classification of hair caps from China. Dear Ms. Pendris: In your letter dated November 5, 2010, you requested a tariff classification ruling. The samples will be returned to you. The submitted samples S/4 Item 69030 are hair caps. You state that they are made of aluminum foil material however; examination reveals that the hair caps are made of metalized plastic film material. The caps resemble a shower cap and will be used for deep conditioning treatment or hair coloring. The applicable subheading for the S/4 Item 69030 hair caps will be 6506.91.0060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other headgear, whether or not lined or trimmed: other: of rubber or plastics, other. The duty rate will be Free. 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