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NY N009222





April 24, 2007

CLA-2-65:RR:NC:N3:353

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.6090, 6505.90.2060

Mr. John Preis
Gear For Sports
9700 Commerce Parkway
Lenexa, Kansas 66219

RE: The tariff classification of hats from China.

Dear Mr. Preis:

In your letter dated March 29, 2007, you requested a classification ruling. The samples will be returned to you as requested.

Three samples of baseball style caps were submitted with your request. The caps consist of six panels, fabric covered button on top, and a fabric peak.

Style G0908 is constructed with two front panels and a peak made of woven 100% cotton fabric and four back panels made of knit mesh polyester fabric with an adjustable strap at the back.

Style G0922 is constructed with two front panels and a peak made of woven 100% cotton fabric and four back panels made of knit 100% cotton fabric with an adjustable strap at the back.

Style G0932 is constructed with two front panels and a peak made of woven 60% cotton/40% polyester fabric and four back panels made of knit mesh 100% polyester fabric.

 In accordance with General Rule of Interpretation (GRI) 3(c) of the Harmonized Tariff Schedules when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. Regarding Styles G0908 and G0932, neither the woven cotton fabric portion, classifiable in subheading 6505.90.20, nor the knit polyester fabric portion, classifiable in 6505.90.60, provides the essential character. Therefore, classification will be as knit polyester fabric. Regarding Style G0922, neither the woven cotton fabric portion, classifiable in 6505.90.20, nor the knit cotton fabric portion classifiable in subheading 6505.90.15, provides the essential character. Therefore, classification will be as a woven cotton fabric hat.

   The applicable subheading for the Styles G0908, G0932 will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), 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% ad valorem. The textile category designation is 659.

The applicable subheading for Styles G0922 will be 6505.90.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for provides for “Hats and other 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; hair-nets of any material, whether lined or trimmed: Other: Not knitted: headwear Of cotton, Other.” The duty rate will be 7.5% ad valorem. The textile category designation is 359.

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/.

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.

Sincerely,

Robert B. Swierupski
Director,

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