The tariff classification of a hat from China

N278839 November 22, 2016 CLA-2-65:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6505.00.6090 Mr. Joe Church Lacrosse Footwear, Inc. 17634 NE Airport Way Portland, Oregon 97230 RE: The tariff classification of a hat from China Dear Mr. Church: In your letter dated July 1, 2016, you requested a tariff classification ruling. Our response was delayed due to the need for laboratory analysis. The sample you submitted was destroyed during laboratory analysis and cannot be returned. Style 82426 is a baseball style hat composed of two front panels and a peak made of a woven twill 100 percent cotton fabric and four back panels made of a warp knit mesh polyester fabric. The hat is embroidered with “Danner Since 1932” across the front two panels and also features and adjustable strap in the back, two eyelets on the crown and a fabric covered top button. Neither the knit polyester nor the woven cotton fabric imparts the essential character of the hat; therefore, the hat will be classified in accordance with GRI 3 (c) under the heading that occurs last in numerical order in the Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for style 82426 will be 6505.00.6090, HTSUS, which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: 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 duty rate will be 20 cents/kg + 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 the World Wide Web at https://hts.usitc.gov/current. 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 Kim Wachtel at kimberly.a.wachtel@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division