The tariff classification of headwear from China.

N220876 June 21, 2012 CLA-2-65 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6505.00.6090 Ms. Jeanette Arciero Barthco International Division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of headwear from China. Dear Ms. Arciero: In your letter dated June 7, 2012, on behalf of CVS/Pharmacy, you requested a tariff classification ruling. The sample will be retained for our file. The submitted sample, item number 889570, is identified as an “earTune Knit Beanie”. The 100% acrylic knit cap fits snuggly on the crown of the head and contains a knit fleece lining. The cap features ear-sized speakers sewn into the hat between the inner lining and the outer shell. The speakers are attached to an audio cable for connecting this item to an MP3 player, iPod, CD player, etc. The headwear and the speakers form a composite good. GRI 3(b) states that when the essential character of a composite good can be determined, the whole item is classified as if it consisted only of the part that imparts the essential character of the composite good. In the instant case, it has been determined that the headwear imparts the essential character of the article. The applicable subheading for item number 889570 will be 6505.00.6090, 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 rate of duty 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, Thomas J. Russo Director National Commodity Specialist Division