The tariff classification of a hood from Italy.

N161276 April 22, 2011 CLA-2-65 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6505.90.3090 Ms. Tina Ross Diesel USA, Inc. 220 West 19th Street New York, NY 10011 RE: The tariff classification of a hood from Italy. Dear Ms. Ross: In your letter dated April 12, 2011, you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, identified as style Nymph (00D9RR 55621), is a hood constructed of 53% wool and 47% acrylic knit fabric. The item is a large hood that has an opening for the face, covers the neck and has a pom-pom at its peak. You have suggested classification under tariff subheading 6505.90.6040, HTSUS, as a man-made fiber hat containing 23% or more wool. However, the hood is constructed chiefly of wool and should be classified as a wool hat. The applicable subheading for the wool and acrylic hood will be 6505.90.3090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear…Of wool: Knitted or crocheted or made up from knitted or crocheted fabric, Other: Other." The rate of duty will be 25.4 cents per kilogram plus 7.7% 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 Kimberly Praino at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division