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NY 854083




CLA-2-65:S:N:N3H:349 854083

CATEGORY: CLASSIFICATION

TARIFF NOS.: 6505.90.6080; 6505.90.8060

Mr. David Kennedy
W.Y. Moberly, Inc.
Box 164
Sweetgrass, Montana

RE: The tariff classification of three hats from Canada.

Dear Mr. Kennedy:

In your letter dated June 22, 1990, on behalf of Global Hat Inc., you requested a tariff classification ruling.

The three hats are manufactured from United States origin, 100 percent polyester fabrics which are cut and sewn into headwear. Styles "A and B" are manufactured of knit fabrics and style C is manu-factured of woven corduroy fabric. Each hat has a plastic sizing tab and a pocket and slide brim.

Style "A" has an embroidered design of a pair of boots with spurs and a five panel crown. Two of the panels are polyester mesh. The peak reduces in size on both sides of the crown to approximately 1/4 inch and forms a small brim. Style "B" has a five panel crown with the head of a Bull embroidered design and a full brim. Style "C" has a five panel crown with an embroidered design of a flower and logo stating Alberta, Wild Rose Country.

The applicable subheading for styles "A and B" will be 6505.90.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for hats and other headgear, other, of man-made fibers, knitted or crocheted, not in part of braid, other, other. The rate of duty will be 39.7 cents per kg. plus 14.1 percent ad valorem.

Goods classifiable under subheading 6505.90.6080, HTS, which have originated in the territory of Canada, will be entitled to a 31.7 cents per kg. plus 11.2 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. The applicable subheading for style "C" will be 6505.90.8060, HTS, which provides for hats and other headgear, other, other, not in part of braid, other, other. The rate of duty will be 22 cents per kg. plus 8 percent ad valorem.

Goods classifiable under subheading 6505.90.8060, HTS, which have originated in the territory of Canada, will be entitled to a 17.6 cents per kg. plus 6.4 percent ad valorem rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with 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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