The tariff classification of a cap from Hong Kong, China or Thailand.

N172456 July 8, 2011 CLA-2-65 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6506.91.0060 Mr. Edward Comeaux Comeaux Caps 44043 Stringer Bridge Rd. St. Amant, LA 70774 RE: The tariff classification of a cap from Hong Kong, China or Thailand. Dear Mr. Comeaux: In your letter received June 23, 2011, you requested a tariff classification ruling. The sample will be returned to you. The submitted sample, Comeaux Ever Cool Cap with specifically designed container is made of poly vinyl alcohol material with a textile scrim center. The poly vinyl alcohol material encases the textile scrim and imparts the cap’s essential character. The Ever Cool Cap fits closely to the head. The item consists of three panels and has piping encircling the cap. The purpose of the cap is to cool the head. When the cap is moistened and wrung out slightly, it activates a cooling process. After it is worn, while still moist it is replaced in the specified container. The applicable subheading for the Comeaux Ever Cool Cap with container 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 Kimberly Praino at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division