The tariff classification of a textile crown for a mortarboard from Taiwan

N303637 April 25, 2019 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Pum Daigneault Akko Global dba Metro Textile 3002 Dow Avenue, Suite 510 Tustin, CA 92780 RE: The tariff classification of a textile crown for a mortarboard from Taiwan Dear Mr. Daigneault: In your letter dated February 8, 2019, and your follow up dated March 21, 2019, you requested a tariff classification ruling. The sample will be retained. Style 8864 is a pre-sewn crown of a mortarboard also known as a graduation cap constructed of 100 percent recycled polyester fabric and 100 percent elastic. The pre-sewn crown measures approximately 5" H x 9 ½" at its widest part and features a narrow elastic hemmed edge on the bottom to keep the item on the head. The pre-sewn crown is designed to be glued to the square corrugated flat section to become a complete mortarboard. The applicable subheading for the pre-sewn crown, Style 8864 will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 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 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, please contact National Import Specialist Adleasia Lonesome via email at adleasia.a.lonesome@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division