The tariff classification of a hat and a headband from China.

N182762 September 22, 2011 CLA-2-65 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6505.90.8090; 6117.80.8500 Ms. Sandra Kobs Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, WI 53051 RE: The tariff classification of a hat and a headband from China. Dear Ms. Kobs: In your letter dated August 29, 2011, you requested a tariff classification ruling. The submitted sample, style number FA3169-02, which you describe as a headscarf, is a skull-cap style hat constructed of woven 100% polyester fabric. The item is tight fitting, covers the crown of the head and is secured on the head by a fabric-covered piece of elastic. Two sewn-on fabric extensions, each measuring approximately 14 inches in length, hang down from the back of the cap. The submitted sample, style number FA3169-04A, is a headband constructed of knitted 95% polyester and 5% spandex fabric, which measures approximately 4 ½ inches in width. The back of the headband contains a fabric-covered piece of elastic which helps secure it to the wearer’s head. Two sewn-on fabric extensions, each measuring approximately 12 inches in length, hang down from the back of the headband. The headband will be imported in a different color, but the same style and construction, under style number FA3169-04B. The samples will be returned to you as requested. The applicable subheading for the style number FA3169-02 Hat will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats or other headgear, knitted or crocheted, or made from lace, felt or other textile fabrics, in the piece (but not in strips)…Other: Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other." The rate of duty will be 18.7 cents per kilogram plus 6.8 percent ad valorem. The applicable subheading for the style number FA3169-04A and FA3169-04B Headbands will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: Other: headbands, ponytail holders and similar articles." The duty rate will be 14.6 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