The tariff classification of headgear from China

N311707 June 9, 2020 CLA-2-65:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6505.00.6090, 9903.88.03 Mr. Chen C. Liu Allstar Marketing Group, LLC 2 Skyline Drive Hawthorne, NY 10532 RE: The tariff classification of headgear from China Dear Mr. Liu: In your letter dated May 11, 2020, you requested a tariff classification ruling. No samples were submitted with this request. Item #109032P identified as “Neck Gaiter” is a tubular shaped panel with finished edges that covers the head and neck and measures approximately 10 by 21 inches when laying flat. In your letter and subsequest correspondence you state that the item protects the wearer from the sun with UPF 50, blocking up to 98 percent of UV rays as well as dust, debris and wind when used as a face cover. You also state that the item is constructed of 92 percent polyester and 8 percent spandex knit fabric. The Neck Gaiter will be imported in three different styles, Full Gaiter which measures 10 by 21 inches, Half Gaiter which measures 9 by 10.5 inches and Youth Gaiter which measures 7.5 by 8 inches in various colors under item #s 5121, 5131, 5133, 5135, 5140, 5141, 5142, 108007, 108008, 108009, 109255, 109452, 109453, 109454, 109455, 109457, 109458, 109459, 109462, 109463, 108008P, 108009P, 109032P, 109363P, 109393P, 109394P, 109452P, 109457P, 109460P, 109461P, A389180 848 000, A389180 851 000, A389180 852 000. The applicable subheading for all items 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 as valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6505.00.6090, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6505.00.6090, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 Katherine Souffront at katherine.souffront@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division