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NY K85702

May 17, 2004

CLA-2-65:RR:NC:3:353 K85702


TARIFF NO.: 6505.90.2060

Ms. Maria Gallego-Taveras
Powers Freight Express
27 Blake Avenue
Lynbrook, NY 11563

RE: The tariff classification of a hat from China.

Dear Ms. Gallego-Taveras:

In your letter dated April 29, 2004, on behalf of Standard Buying Service, you requested a tariff classification ruling.

Your submitted sample is a bucket-style hat with an outer shell of 100% woven cotton and a polyurethane coating that makes the fabric water-resistant. It also features a grosgrain ribbon hatband with a bow. The inside 100% woven polyester fabric features a small embroidered brand name, a grosgrain ribbon, but no bow and is very well made.

This office was concerned that the hat might be reversible because of the very fine construction of the inside of the hat. However, a letter from Standard Buying Service, states that this item is not reversible. They state this item is a gift with purchase of a brand name sneaker. The inside color is the company’s signature color and the ribbon has no inside bows and it serves as a stopper to prevent the hat from sliding down the user’s head since the lining is slippery. The contrasting ribbon color is for design purposes only. It is further stated that the company’s logo is very small and for identification purposes only because their customer would see a highly visible logo as being ”cheap, no taste and billboard advertising”.

The applicable subheading for the hat will be 6505.90.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for hats and 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 . . .: other: of cotton, flax or both not knitted: headwear of cotton, other. The duty rate will be 7.5 percent 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 646-733-3053.


Robert B. Swierupski

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