The tariff classification of a paper straw hat from China.

N248676 December 27, 2013 CLA-2-65 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6505.00.9050 Ms. Debra Dudzinski LF Accessories Group, LLC 350 5th Avenue 9th Floor New York, NY 10118 RE: The tariff classification of a paper straw hat from China. Dear Ms. Dudzinski: In your letter dated December 4, 2013, you requested a tariff classification ruling. The submitted sample, identified as the Crochet Straw Floppy Hat, style number IKT-0053, is constructed of crocheted paper straw. The floppy-style hat features a brim that measures approximately 4 ½ inches in width. The hat also has a grosgrain ribbon sweatband and a tied string hatband finished in a bow. The applicable subheading for style number IKT-0053 will be 6505.00.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted,...whether or not lined or trimmed: Other: Other, Other: Of paper yarn." The rate of duty will be 20.7 cents/ kg plus 7.5 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division