The tariff classification of a hat and glove set from China.

N241952 June 6, 2013 CLA-2-65 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6505.00.6090 Ms. Elizabeth Kessens Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a hat and glove set from China. Dear Ms. Kessens: In your letter dated May 10, 2013, you requested a tariff classification ruling. The submitted sample, identified as SKU number 12487601, is a girl’s hat and glove set, which will be imported packaged together ready for retail sale. Both items are constructed of 100% acrylic knitted fabric. The watch cap style hat is double-layered, features shaping darts and is printed with an image of a skull and crossbones wearing a hair bow. The string-knit gloves feature a hemmed elasticized cuff and are printed with the image of a skeletal hand with a bow on the backside. Neither the hat, classifiable in heading 6505, nor the gloves, classifiable in heading 6116, imparts the essential character of the set. Following General Rule of Interpretation (GRI) 3(c), the set will be classified in the heading which occurs last in numerical order in the HTSUS among those which equally merit consideration. The samples will be returned to you as requested. The applicable subheading for SKU number 12487601 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