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July 30, 1999

CLA-2-65:RR:NC:3:353 E84847

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.1540; 6505.90.6030; 6505.90.1515

Ms. Flora Yee
Williams-Sonoma, Inc.
100 North Point St.
San Francisco, CA 94133

RE: The tariff classification of hats from Peru and China.

Dear Ms. Yee:

In your letter dated July 13, 1999 you requested a classification ruling. The samples will be returned to you as requested.

Five samples of Pottery Barn Kids Hats were submitted with your request. Sample 1, reference sku#345008 is a toddler’s hat composed of knit 100% cotton fabric. It has ear laps, a self tie and a pom pom at the top. The hat will be sold in sizes small, medium and large. Sample 2, reference sku#3432549 is an infant’s hat composed of knit 100% acrylic fabric. It is a snug cap style with a loop at the top and will be sold in one size. Sample 3, reference sku#3423738 is an infant’s hat composed of knit 75% cotton/25% polyester fabric. It is a snug cap style with a cuff and an embroidered chicken on the cuff and will be imported in one size. Sample 4, reference sku #3451549 which you call a toddler’s hat is composed of knit 100% cotton fabric. It is styled with two horns and a cuff. The hat will be sold in sizes 0-6 months, 6-12 months, and 1-3 years. The 0-6 and 6-12 months sizes are considered infant sizes. Sample 5, reference sku#3451309 is an infant’s hat composed of knit 100% cotton fabric sweetest present hat with a knot at the top. On the cuff of the hat, there are prints of presents and below that the words “sweetest gift of all.” The hat will be sold in sizes 0-6 months and 6-12 months.

The applicable subheading for the toddler hats, reference sku #343008 and 3451549 size 1-3 years will be 6505.90.1540, 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: Other: Of cotton, flax or both: Knitted, Of cotton: Other: Other.” The duty rate will be 8.2% ad valorem.

The applicable subheading for the infant hat, reference sku #3432549 will be 6505.90.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, knitted or crocheted,whether or not lined or trimmed: Other: Of man-made fibers: Not in part of braid, For babies. The duty rate will be 29.8 cents/kg + 10.6% ad valorem.

The applicable subheading for the infant hats, reference sku #3423738 and #3451309 and #3451549 sizes 0-6 and 6-12 months will be 6505.90.1515, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, knitted or crocheted,whether or not lined or trimmed: Other: Of cotton, flax or both: Knitted, Of cotton: For babies.” The duty rate will be 8.2% ad valorem.

Reference #3453008 and #3451549 sizes 1-3 years fall within textile category designation 359. Based upon international textile trade agreements products of Peru are not subject to quota but a visa is required. Products of China are subject to quota and a requirement of visa. Reference #3423738, #3432549 and 3451549 sizes 0-6 and 6-12 months fall within textile category 239. Pursuant to CITA directive, dated September 30, 1998, as of January 1, 1999, products of Peru, being a World Trade Organization Member country do not require a visa for category 239. Products of China are subject to quota and a requirement of visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 Kenneth Reidlinger at 212-637-7084.

Sincerely,

Robert B. Swierupski
Director,

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