The tariff classification of a hat and a bandana from China

N147759 March 1, 2011 CLA-2-65:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6505.90.0800; 6213.20.1000 Mr. Sean Schipper Aeromax, Inc. 28W079 Industrial Ave. Lake Barrington, IL 60010 RE: The tariff classification of a hat and a bandana from China Dear Mr. Schipper: In your letter dated February 8, 2011, you requested a tariff classification ruling. The samples will be returned to you. Item CBR is a cowboy style hat and a square bandana. The hat is made of 100 percent Terylene® polyester felt, and the bandana is made of 100 percent cotton woven fabric. The bandana is hemmed on all sides and measures 50 centimeters. In Note 7 to Chapter 62 of the Harmonized Tariff Schedule of the United States (HTSUS), “scarves and articles of the scarf type, square or approximately square, of which no side exceeds 60 centimeters, are to be classified as handkerchiefs (heading 6213). Handkerchiefs of which any side exceeds 60 centimeters are to be classified in heading 6214.” The applicable subheading for the cowboy hat will be 6505.90.0800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Hats and other headgear … Other: Felt hats and other felt headgear, made from the hat bodies, hoods or plateaux of heading 6501, whether or not lined or trimmed: Other.” The rate of duty will be 13.5 cents per kilogram plus 6.3 percent ad valorem plus 1.9 cents per article. The applicable subheading for the bandana will be 6213.20.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Handkerchiefs: Of cotton: hemmed, not containing lace or net.” The duty rate will be 13.2 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 the 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 the National Import Specialist at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division