The tariff classification of a head wrap with neck shade from India

N240427 April 29, 2013 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Theresa L. Bennett John S. James Company 2702 Azalea Drive North Charleston, SC 29405 RE: The tariff classification of a head wrap with neck shade from India Dear Ms. Bennett: In your letter dated April 3, 2013, you requested a tariff classification ruling on behalf of your client, Polar Capz of Charleston, South Carolina. You submitted a sample of an item you call the Polar Capz which is a head wrap made up from a woven textile fabric of 65% cotton and 35% polyester. Your product literature indicates that the Polar Capz is designed to be worn on the head to provide a measure of cooling sun protection for the head and neck. You refer to it as a cap but because it is not shaped to conform to the contours of the head it is not considered an article of headgear and is not provided for in Chapter 65, Harmonized Tariff Schedule of the United States, (HTSUS). The Polar Capz is 15” wide and 20”long. When placed over the top of the head the head wrap hangs over the top of the shoulders. Three pockets with hook-and-loop tab closures are sewn across the bottom underside to hold ice cubes or ice packs that cool the neck. The item will be imported without ice packs. A hemmed in drawstring along the front allows the wearer to tighten the Polar Capz around their head. The applicable subheading for the Polar Capz imported without the ice packs, 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