The tariff classification of a cap from China.

N194438 December 9, 2011 CLA-2-65 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6505.90.8090 Ms. Paulina Dong Seasonal Visions International Inc. 1368 Park Avenue Emeryville, CA 94608 RE: The tariff classification of a cap from China. Dear Ms. Dong: In your letter dated November 16, 2011, you requested a tariff classification ruling. The samples will be returned to you as requested. The submitted sample, identified as item number 5566019, is a baseball-style cap with six panels. The front four panels and the bill are constructed of woven 100% polyester fabric. The two rear 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 essential character is imparted by the woven fabric, which comprises the majority of the hat. The front of the hat has a glued on patch that states, “Santa’s Toy Works”. The applicable subheading for item number 5566019 will be 6505.90.8090, 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: Other: Of man-made fibers: Other: Not in part of braid, Other: Other: Other." The rate of duty will be 18.7 cents /kg plus 6.8% 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/. We are returning your request for a classification ruling for item numbers 5566000, Red Santa Hat With White Plush Fold Over Cuff; 5566020, Pink Sequin Santa Hat With Bell; and 5563000, Sequin Candy Stripe Santa Hat, imported from China, and any related samples, exhibits, etc., because of non-conformity with the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). According to 19 C.F.R. 177.1(a)(2)(i): A question arising in connection with a Customs transaction already before a Customs office will normally be resolved by that office in accordance with the principles and precedents previously announced by the Headquarters Office. If such a question cannot be resolved on the basis of clearly established rules set forth in the Customs and related laws, or in the regulations there under, or in applicable Treasury Decisions, rulings, opinions, or court decisions published in the Customs Bulletin, that office may be requested to forward the question to the Headquarters Office for consideration, as more fully described in Section 177.11. We are unable to issue a ruling because this request concerns an issue (the classification of Santa Claus hats), which is currently before CBP Headquarters. If you wish, you may resubmit your request for a prospective ruling on the Santa Claus hats after CBP Headquarters has rendered their decision. 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