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NY J84406




June 6, 2003

CLA-2-65:RR:NC:3:353 J84406

CATEGORY: CLASSIFICATION

TARIFF NO.: 6506.91.0060

Ms. Rebecca Cheung
Federated Merchandising Group
11 Penn Plaza
New York, NY 10001

RE: The tariff classification of hats from China.

Dear Ms. Cheung:

In your letter dated May 5, 2003, you requested a classification ruling. As requested, the samples will be returned to you.

You have submitted two samples and a picture of the third. All the items are constructed of cellular PVC plastic backed with a knit polyester fabric. All styles are for women. Style FLF03NB332 is a newsboy style hat. It features a peak and sweatband inside the crown. Style FLF03LC332 is a cap-style with a sweatband in the crown. Style FLF03LB332 is a bucket hat.

Chapter 59 Note 2(a)(5) states that “2. Heading 5903 applies to: (a) Textile fabrics, impregnated, coated, covered or laminated with plasticsother than: (5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39).” The textile fabric backing for styles FLF03NB332, FLF03LC332 and FLF03LB332 is used merely for reinforcing the cellular plastic. Therefore, the hats are considered made of plastic material of Chapter 39.

The applicable subheading for the styles FLF03NB332, FLF03LC332 and FLF03LB332 will be 6506.91.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other headgear, whether or not lined of trimmed: other: of rubber or plastics: other. The rate of duty will be Free.

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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