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NY L82052




February 22, 2005

CLA-2-65:RR:NC:3:353 L82052

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.8090; 6505.90.6090

Ms. Joy Semenuk
Globe Express Services
Attn: Brokerage Dept.
1800 Associates Lane, Suite E
Charlotte, NC 28217

RE: The tariff classification of hats from Taiwan.

Dear Ms. Semenuk:

In your letter dated January 25, 2005, on behalf of U.S. Worldwide, you requested a classification ruling. The samples will be returned to you.

The submitted samples, Style CHH50 “Community Helper Hat Collection” are costume hats. The Collection will be imported and sold together, however, they are not packed ready fro retail sale. The hats will be classified according fiber content and hat construction. The Chef’s hat is a woven 65% polyester and 35% cotton fabric child’s costume hat. The Fireman’s hat is a woven 100% nylon fabric child’s costume hat. The Airline Pilot hat is a woven 65% polyester and 35% cotton fabric child’s costume hat. The Policeman’s hat is a woven 65% polyester and 35% cotton fabric child’s costume hat The Mail Carrier’s hat is a baseball-type woven 65% polyester and 35% cotton fabric child’s costume hat. The Construction Worker hat is made of a compact polyurethane coating on a knit man-made fiber fabric. The hat is a child’s costume hat.

The applicable subheading for the Chef’s hat, Fireman’s hat, Airline Pilot hat, Policeman’s hat and Mail Carrier’s hat will be 6505.90.8090, 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 man-made fibers: other: not in part of braid, other: other: other. The duty rate will be 18.7 cents per kilogram plus 6.8 percent ad valorem.

The applicable subheading for the Construction Worker hat will be 6505.90.6090, 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. . . .: other: of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: not in part of braid, other: other: other The duty rate will be 20 cents per kilogram plus 7 percent ad valorem.

You inquire about classification of sets consisting of a garment and a hat. Sets are usually classified by essential character, which is usually the garment. However, this office cannot be certain without samples of the entire set.

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.

Sincerely,

Robert B. Swierupski
Director,

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