The tariff classification of a woman’s knit hat from China

N288164 August 9, 2017 CLA-2-65:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6505.00.6090 Ms. Debra Dudzinski GBG Accessories Group, LLC 4620 Grandover Parkway Greensboro, NC 27407 RE: The tariff classification of a woman’s knit hat from China Dear Ms. Dudzinski: In your letter dated July 10, 2017, you requested a tariff classification ruling, Your letter was accompanied by a sample. As requested, the sample will be returned to you. The submitted sample, Style BH001-F, is a woman’s beanie-style hat constructed of 100 percent acrylic knit fabric. The hat features a partial fleece lining, a rib-knit cuff, a pom-pom on top and two small permanently attached Bluetooth speakers sewn into the hat. A micro USB charging cable is also provided. The hat contains incorporated speakers which together form an inseparable whole and are considered to form a composite good. GRI 3(b) states that when the essential character of a composite good can be determined, the whole item is classified as if it consisted only of the part that imparts the essential character of the composite good. In the instant case, it is our opinion that the hat imparts the essential character of the article. The applicable subheading for Style BH001-F 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, 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 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 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 Mack Director National Commodity Specialist Division