The tariff classification of a hat from China.

N200603 January 27, 2012 CLA-2-65 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6505.90.2060 Ms. Wendy Sudsinsunthorn Summit Products, LLC 2160 Highland Avenue South Birmingham, AL 35205 RE: The tariff classification of a hat from China. Dear Ms. Sudsinsunthorn: In your letter, received on January 18, 2012, you requested a tariff classification ruling. The sample will be returned to you as requested. You submitted a sample, identified as a child-sized “Safari Hat”, item number 2470706. The boonie-style hat is constructed of woven 100% cotton fabric. It features an adjustable chinstrap with one side having a hook and loop closure for quick removal, a stitched brim and a snap on each side that affixes the brim to the crown portion of the hat. You have suggested classification of the “Safari Hat” as a toy under heading 9503, HTSUS. The subject merchandise is both durable and fully-functional as headwear. Any play value derived from the “Safari Hat” is secondary to its utilitarian purpose. The “Safari Hat” is more appropriately classifiable as headgear in heading 6505, HTSUS. The applicable subheading for item number 2470706 will be 6505.90.2060, 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, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether lined or trimmed: Other: Other: Of cotton flax or both: Not knitted… headwear of cotton, Other." The rate of duty will be 7.5 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, Thomas J. Russo Director National Commodity Specialist Division