The tariff classification of a cap from China.

N167116 May 27, 2011 CLA-2-65 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6505.90.6090 Ms. Anh Halliburton Design Resources Inc. 8900 State Line Road Suite 500 Leawood, KS 66206 RE: The tariff classification of a cap from China. Dear Ms. Halliburton: In your letter dated May 13, 2011, you requested a tariff classification ruling. The sample will be returned to you as requested. The submitted sample, identified as style C11-001, is a baseball-style cap with six panels. The front two panels and the bill are constructed of woven 60% cotton and 40% polyester fabric. The remaining four panels are made of 100% polyester mesh fabric. The hat has a fabric covered button at the top of the crown and an adjustable strap at the back of the hat. The cap is classifiable under tariff subheadings 6505.90.60 (polyester fabric) and 6505.90.20 (cotton fabric). Neither fabric imparts the essential character of the cap, which will be classified in accordance with GRI 3 (c) under the heading that occurs last in numerical order in the HTS. The applicable subheading for the baseball-style cap 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 Kimberly Praino at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division