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September 14, 1999

CLA-2-65:RR:NC:3:353 E86358


TARIFF NO.: 6506.99.0000

Bruce N. Shulman
Stein Shostak Shostak & O’Hara
Suite 807
1620 L Street, N.W.
Washington, DC 20036-5605

RE: The tariff classification of leather/fleece hat from Korea.

Dear Mr. Shulman:

In your letter dated August 23, 1999, on behalf of Northern Cap Manufacturing Company, Inc., you requested a tariff classification ruling. The sample provided with the ruling request will be returned to you.

The submitted sample is a Style No. 8MS0136W leather/fleece hat. The hat is pillbox style and measures 7 inches in diameter. The entire top and 3 ¼ inches of the side of the hat is made of leather, the remaining 3 inches of the side is made of heavy polyester fleece fabric. The entire inside of the hat is lined with the heavy polyester fleece fabric. The leather forms the outer crown of the hat while the heavy polyester fleece fabric is folded over to form the outer brim.

Although the brim and lining are made of fleece, Customs generally determines classification of hats based on the material that makes up the outer surface of the crown. Therefore, the leather crown imparts the essential character of the hat.

The applicable subheading for the Style No. 8MS0136W leather/fleece hat will be 6506.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other headgear, whether or not lined or trimmed: Other: Of other materials.” The rate of duty will be 8.5% ad valorem.

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.


Robert B. Swierupski

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