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NY 889480

Septembrer 15, 1993

CLA-2-42,65:S:N:N5:353 889480


TARIFF NO.: 4203.10.4095, 6505.90.4090

Mr. John Mothersill
Head Hunters Hat Co.
2635 West Tenth Ave.
Vancouver, British Columbia V6K 2J8

RE: The tariff classification of women's hats from Canada

Dear Mr. Mothersill:

In your letter dated August 11, 1993, you requested a tariff classification ruling.

You submitted five photographs of women's hats along with swatches of component materials. Abigail is a suede brimmed suede hat with an oval crown and decorated with suede flowers. The crown is lined with cotton fabric. Jesse is a suede hat with a round crown and a brim that turns upward. The hat is lined with cotton fabric. Simone is a tall suede beret styled hat adorned with soutache cord with a round crown and leather band that conceals a leather adjustable thong. Mongolian is suede hat with large stuffed brim and small rounded crown. The hat is trimmed with soutache cord and lined with cotton. The hat does not have a scarf attached and will not be imported with a scarf. Sophia is a wool beret style hat trimmed with a leather band adorned with a leather bow on the side. The hat is not lined.

The applicable subheading for styles, Abigail, Jesse, Simone and Suede Mongolian will be 4203.10.4095, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel and clothing accessories, of leather or of composition leather: Articles of apparel: Other, Other: Women's, girls' and infants'. The rate of duty will be 6 percent ad valorem.

The applicable subheading for style Sophia will be 6505.90.4090, Harmonized Tariff Schedule of the United States (HTS), 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: Of wool: Other, other. The rate of duty will be 33.1 cent/kg + 8.4 percent ad valorem.

Goods classifiable under subheading 4203.10.4095, HTS, which have originated in the territory of Canada, will be entitled to a 3 percent rate of duty and goods classifiable under 6505.90.4090, HTS, will be entitled to a 16.5 cents/kg + 4.2 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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
Area Director

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