The tariff classification of a hat from Vietnam

N294404 March 6, 2018 CLA-2-65:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6505.00.6090 Mr. Scott Ramsey Top Of The World 3001 36th Avenue NW Norman, OK 73072 RE: The tariff classification of a hat from Vietnam Dear Mr. Ramsey: In your letter dated February 15, 2018, you requested a tariff classification ruling. The sample received with your letter will be returned to you, as requested. The submitted sample, style DMSH-ORST-ADJ-BLA “Dirty Mesh,” is a baseball-style cap with a six panel crown and six vent holes. The front two panels and the bill are constructed of 100 percent cotton woven fabric. The remaining four panels are constructed of 100 percent polyester knit mesh fabric. The cap has a small logo embroidered on the side, a fabric covered button at the top of the crown and an adjustable strap at the back of the cap. Style “Dirty Mesh” is prima facie classifiable under two subheadings. Neither the polyester knit fabric (6505.00.60) nor the cotton woven fabric (6505.00.20) imparts the essential character of the cap. Therefore, the cap will be classified in accordance with GRI 3(c) under the subheading that occurs last in numerical order in the Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for style “Dirty Mesh” 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 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