The tariff classification of a novelty hat from China.

N241330 May 17, 2013 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 a novelty hat from China. Dear Ms. Arciero: In your letter dated April 18, 2013, you requested a tariff classification ruling. You submitted two samples of a novelty hat, identified as item number 934177. The hats are identical except for fabric color. The fedora-style hat is constructed of polyester knitted fabric with a hard foam backing. The hat features a leopard print fabric hatband and a brim which measures approximately 3 ½ inches in width. The samples will be returned to you as requested. The applicable subheading for item number 934177 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