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NY 863805

June 26, 1991

CLA-2-46:S:N:N1:230 863805


TARIFF NO.: 4602.10.5000; 9902.46.02

Mr. Dale Wilson
DFM International, Inc.
130 Produce Ave., Suite H
South San Francisco, CA 94080

RE: The tariff classification of straw hats for decoration from China

Dear Mr. Wilson:

In your letter dated April 25, 1991, which was received in our office on May 30, 1991, you requested a tariff classification ruling. The ruling was requested on behalf of the importer, Wang's International, Inc.

Samples of three styles of straw hats in different sizes were submitted. One is a round style ranging in size from 2 inches to 4 inches in diameter measured from brim to brim. Another style is round with a large visor portion in front. The hats in this style range in size from 3-1/2 inches to 7 inches from brim to brim. The third style is a flat top round hat ranging in size from 8 inches to 16 inches in diameter. The crown portion of this style ranges from 4-1/2 inches in diameter by 1 inch deep to 8-1/2 inches in diameter by only 1-1/4 inch deep. All three styles are not capable of being used as actual headwear because the crown portion is either too small or too shallow. The straw hats are intended to be used for household decoration on walls or tabletops. The hats are constructed to shape by sewing strips of plaited straw together.

The applicable subheading for the straw hat decorations will be 4602.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles made directly to shape from plaiting materials or made from articles of heading 4601; of other vegetable materials. The rate of duty will be 3 percent ad valorem.

The duty for wicker products provided for in subheading 4602.10.5000, HTS, is temporarily suspended under subheading 9902.46.02, HTS, effective for articles entered on or after October 1, 1990 and on or before December 31, 1992.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire

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