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NY K80989

January 14, 2004
CLA-2-65:RR:NC:3:353 K80989


TARIFF NO.: 6506.92.0000

Mr. Harald Dittrich
H. Dittrich OHG
97633 Kleineibstadt

RE: The tariff classification of a sheepskin hat and hood from Germany.

Dear Mr. Dittrich:

In your letter dated November 21, 2003, received in this office on December 24, 2003, you requested a tariff classification ruling. As requested, the samples will be returned to you.

The submitted samples are Style Numbers HT/03 Sheepskin Hat and HD/03 Sheepskin Hood constructed of 100% dyed sheepskin. Style Number HT/03 Sheepskin Hat features large earflaps with hook and loop fasteners for securing the flaps over the head or under the chin. Style Number HD/03 Sheepskin Hood is designed as an option to be worn with Dittrich’s jacket, coat or cloak and features three button holes for securing to the garment’s buttons.

The applicable subheading for the Style Numbers HT/03 Sheepskin Hat and HD/03 Sheepskin Hood will be 6506.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other headgear, whether or not lined or trimmed: Other: Of furskin.” The rate of duty will be 3.3% ad valorem.

Please note that the Style Number HD/03 Sheepskin Hood is classified under subheading 6506.92.0000 only if it is imported in a separate shipment from any jacket, coat or cloak that it may fit. If the hood is imported in the same shipment as the jacket, coat or cloak, it will be classified under the same subheading as the garment.

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 646-733-3053.


Robert B. Swierupski

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