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NY N002982




November 22, 2006

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.5090, 6117.80.9540

Ms. Sophia Spoltore
Milgram Freight Services Ltd.
407 McGill St., Suite 500
Montreal, Canada H2Y 2G7

RE: The tariff classification of hat from Canada and a facemask from Taiwan.

Dear Spoltore:

In your letter dated September 12, 2006 on behalf of Filmar Sportswear Canada Inc., you requested a classification ruling.

Two samples were submitted with your request.

Item A - Style 916 (EPGUI) is a helmet-style hat made of knit 100% acrylic fabric with a polar fleece lining, earflaps and knit braided ties. The hat has earphones sewn into the earflaps. The earphones can be plugged into any portable sound-receiving device. The hat imparts the essential character of the item.

Item B – Style 11217 is a facemask composed of neoprene rubber covered on both sides with knit polyester fabric. The facemask extends completely over the nose, ears, cheekbones and temple area with a hook and loop type fastener at the back of the head and keeps the face warm.

The applicable subheading for the hat, style 916 (EPGUI) will be 6505.90.5090, 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: Wholly or in part of braid, Other: Other." The general duty rate will be 6.8% ad valorem.

   The applicable subheading for the face mask, style 11217 will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories Other, Of man-made fibers: Other.” The duty rate will be 14.6% 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/.

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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