The tariff classification of a hat and mitten set from China.

N173696 July 21, 2011 CLA-2-65 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6505.90.6090 Mr. Mark Estebo Par Customs Brokers 700 Rockaway Tpke. Suite 488 Lawrence, NY 11559 RE: The tariff classification of a hat and mitten set from China. Dear Mr. Estebo: In your letter dated June 29, 2011, on behalf of Haddad Apparel Group, you requested a tariff classification ruling. The sample will be returned to you. The submitted sample, identified as style 7A2468-023, is a toddler hat and mitten set constructed of knit 100% acrylic fabric. The hat features ear flaps, a chinstrap with a hook and loop fastener and a pom-pom at the top. The mittens have rib knit cuffs.  Neither the hat, classifiable in heading 6505, nor the mittens, classifiable in heading 6116, imparts the essential character of the set. Following General Rule of Interpretation (GRI) 3(c), the set will be classified in the heading which occurs last in numerical order in the HTS. The applicable subheading for the hat and mitten set 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