The tariff classification of hats from China

N297088 June 1, 2018 CLA-2-65:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6505.00.8090 Mr. Gregory Harris V. Alexander & Co. 22 Century Blvd., Suite 510 Nashville, TN 37214 RE: The tariff classification of hats from China Dear Mr. Harris: In your letter dated April 26, 2018, you requested a tariff classification ruling on behalf of your client, Guntersville Breathables Inc. DBA Frogg Toggs. Samples were provided. As requested, the samples will be returned to you. Style PFH103-50, “Camo Boonie Hat,” is a boonie-style hat constructed from 100 percent polyester woven fabric which you state is coated with Teflon. The hat features a flat crown, approximately a four-inch wide stitched brim and an elastic sweatband. There are two tubular knit adjustable draw cords with cord locks to secure the hat to the head; one that adjusts under the chin and another around the bottom of the crown to tighten the hat around the head. Style NTH101-01 is a boonie-style hat constructed from 85 percent polyester and 15 percent polypropylene woven fabric. The hat features a flat crown, approximately a 2 ½-inch wide stitched brim and an elastic sweatband. There are two tubular knit adjustable draw cords with cord locks to secure the hat to the head; one that adjusts under the chin and another around the bottom of the crown to tighten the hat around the head. The applicable subheading for both hats will be 6505.00.8090, 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: Other: Not in part of braid: Other: Other: Other.” The rate of duty will be 18.7 cents per kilogram plus 6.8 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