The tariff classification of a hard hat sunshade with neck shade

N238453 March 12, 2013 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Rachel Black Superior Brokerage Services, Incorporated 1700 Wynne Avenue St. Paul, MN 55108 RE: The tariff classification of a hard hat sunshade with neck shade Dear Ms. Black: In your original letter dated January 17, 2013, you requested a tariff classification ruling on behalf of your client, Tenacious Holdings, Incorporated of St. Paul, Minnesota. A request for samples was made. We are replying to your follow-up letter dated February 11, 2013, which included a sample and catalog information. You submitted a sample of an item you call the Visi Crownless Hat with Neck Shade, style number 6660, item numbers 12640 (high-vision lime) and 12641 ( high-vision orange). It is designed to stretch over hard hats and provide a measure of sun protection for the face and neck. It is a textile, fabric-covered paperboard brim with a fabric break-away neck shade. You say the fabric has been treated with ultra violet protection to block the sun’s rays. The brim measures 16-1/2” front to back and 15” across. Because the Visi Crownless Hat with Neck Shade is an accessory to headwear, and not an article of headgear this item is not provided for in Chapter 65, Harmonized Tariff Schedule of the United States, (HTSUS). The fabric-covered brim is hemmed on the underside with elastic so it can fit over a hard hat. The oval-shaped brim has flaps under the front and back. The back flap has hook-and-loop strips to adjust the brim’s fit. At the back outer edge of the brim, hook-and-loop strips are used to attach or remove a breakaway neck shade with the label, “Chill-Its” embroidered at the bottom. The applicable subheading for the Visi Crownless hat with Neck Shade, style #6660 under item numbers 12640 and 12641, will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% 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/. The sample will be returned. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Thomas J. Russo Director National Commodity Specialist Division