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NY N017803

October 22, 2007



TARIFF NO.: 6505.90.2060

Ms. Anne Amice
10449 Whitebridge Lane
St Louis, MO 63141

RE: The tariff classification of a rain hat from France.

Dear Ms. Amice:

In your letter received in this office on September 27, 2007, you requested a tariff classification ruling.

The submitted sample Rain Hat, medium size T2 for children and large size T3 for adults, is constructed of woven 100% cotton fabric that is coated with clear plastic. The bucket-style hat features a woven 50% cotton/50% linen lining.

The Explanatory Note (EN) to heading 6505 states that “This heading covers hats and headgear (whether or not lined or trimmed)whether or not the fabric has been oiled, waxed, rubberized or otherwise impregnated or coated.”

The applicable subheading for the Rain Hat, medium size T2 and large size T3, will be 6505.90.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Hats or 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 trimmedOther: Other: Of cotton, flax or both: Not knittedheadwear of cotton, Other.” The rate of duty will be 7.5 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/.

You state that you will be importing the rain hat from France, in bulk, in corrugated boxes that will be marked “Made in France.” Subsequent to importation into the United States, the item will be removed from the container and individually marked “Made in France” by means of an adhesive sticker placed on the inside of the rain hat. There is no retail packaging for the rain hat.

The marking statute, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article.

As provided in section 134.41(b), Customs Regulations (19 CFR 134.41(b)), the country of origin marking is considered conspicuous if the ultimate purchaser in the U.S. is able to find the marking easily and read it without strain.

With regard to the permanency of a marking, section 134.41(a), Customs Regulations (19 CFR 134.41(a)), provides that as a general rule marking requirements are best met by marking worked into the article at the time of manufacture. For example, it is suggested that the country of origin on metal articles be die sunk, molded in, or etched. However, section 134.44, Customs Regulations (19 CFR 134.44), generally provides that any marking that is sufficiently permanent so that it will remain on the article until it reaches the ultimate purchaser unless deliberately removed is acceptable.

Normally, articles of foreign origin imported into the United States must be marked with their country of origin at the time of their importation. However, in certain circumstances Customs has recognized that it is necessary to allow articles to be marked after importation; the exceptions to marking are listed in 19 CFR 134.32. These exceptions do not pertain to the circumstance that you describe and you have failed to demonstrate to Customs that there are significant practical problems involved in affixing the country of origin label prior to importation into the U.S.

The rain hats must be individually marked at the time of importation with the country of origin, France.

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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