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NY 889331




August 18, 1993

CLA-2-65:S:N:N5:353 889331

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.2060, 6504.00.9045

Ms. Renata Crowe
201-2770 Burrard Street
Vancouver, B.C. V6J 3J8

RE: The tariff classification of woven cotton hats from Canada.

Dear Ms. Crowe:

In your letter dated June 15, 1993, received in our office on August 13,, 1993, you requested a classification ruling.

Photographs, fabric swatches and fiber contents were submitted for six hat styles that you wish to import. The styles are "Dodger", "Berte", "Teardrop", "Ten & Six", "Slouch", and "Braided Cloche".

Style "Dodger" is a soft top hat made up of 100% cotton velvet; style "Berte" is a soft beret made up of 100% cotton velvet; style "Teardrop" consists of a soft turban-like top with a feather in the front and a brim that forms into a slouch (droop) in the rear along with a tassel ornament, all made of 100% cotton velvet; style "Ten & Six" is a soft top hat made up of 100% cotton velvet trim and a body of 57% cotton/ 43% acetate brocade; style "Slouch" is a soft tear shaped hat with a flexible brim made up of 100% cotton velvet that has feathers to one side; style "Braided Cloche" has a deep rounded crown and brim made up of 57% cotton/ 43% rayon braided 5/8" strips assembled by sewing in spirals.

The applicable subheading for all styles except "Braided Cloche" will be 6505.90.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for Hats and other headgear made up in the piece, whether or not lined or trimmed: Other: of cotton, not knitted: headwear of cotton, other. The duty rate will be 8 percent ad valorem. The applicable subheading for the style "Braided Cloche" will be 6504.00.9045, Harmonized Tariff Schedule of the United States (HTS), which provides for Hats and other headgear, made by assembling strips of material, whether or not lined or trimmed: other, sewed: other. The duty rate will be 7.2 percent ad valorem.

Goods classifiable under subheadings 6505.90.2060 and 6504.00.9045, HTS, which have originated in the territory of Canada will be entitled to a 4 percent and 3.6 percent rate of duty respectively under the United States-Canada Free Trade Agreement (FTA) upon compliance will all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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