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NY R05048

October 26, 2006

CLA-2-65:RR:E:NC:3:353 R05048


TARIFF NO.: 6505.90.8090

Ms. Ellen R. Chance
Jean D. Duncan Customs Brokers, Inc.
510 Plaza Drive
Suite 1200
College Park, GA 30349

RE: The tariff classification of Chef’s Hat from China.

Dear Ms. Chance:

In your letter dated, October 12, 2006, on behalf of East Coast Trading Co., you requested a classification ruling.

The item is a chef hat and matching neck strap constructed of 65% polyester and 35% cotton woven fabric. The chef hat is adjustable with a hook and loop closure. The neck strap measures 1 ¾ inches wide and 32 inches long and has sewed on ½ inch wide contrasting fabric. It is worn around the neck like a medallion ribbon and is fastened at the front with two 1-inch wide hook and loop closures. The neck strap coordinates with the hat and imparts the look of a professional chef. The item is imported, marketed and sold as a set.

GRI 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods “shall be classified as if they consisted of the material or component which gives them their essential character.” In the case of this item the chef’s hat imparts the essential character of the set.

The applicable subheading for the chef’s hat and matching neck strap will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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 kg. plus 6.8 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The Chef’s Hat Set falls within textile category 659. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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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