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NY N024565




March 27, 2008

CLA-2-42:OT:RR:NC:TA:348

CATEGORY: CLASSIFICATION

TARIFF NO.: 4205.00.8000

Mr. Stephen Spraitzar
Law Offices of George R. Tuttle
3 Embarcadero Center, Suite 1160
San Francisco, CA 94111

RE: The tariff classification of leather hat bands from China

Dear Mr. Spraitzar:

In your letter dated March 6, 2008, on behalf of Milano Hat Company, Inc., you requested a tariff classification ruling. Three samples of leather hat bands accompanied your request for a ruling. Your correspondence indicates that the bands will be used as decorative accessories on western style or cowboy hats.

The sample identified as Style 051408 is a leather hat band, approximately 7/16 of an inch wide and 26 inches in length. It contains an overlay of horsehair, decorated with round and diamond shaped metal studs affixed at one inch intervals. A decorative strip of leather is affixed to the end of the band by a 1 1/4 inch long piece of leather.

The sample identified as Style 051408 is a leather hat band, approximately 9/16 of an inch wide and 26 inches in length. It is decorated with metal studs in a sheriff’s badge motif, affixed at 2 3/4 inch intervals.

The sample identified as Style 065401 is a leather hat band, approximately 5/16 of an inch wide and 26 1/2 inches in length. It contains an alternating diamond shaped stud and woven band motif at 1 1/4 inch intervals. A decorative metal belt buckle is affixed to the end of the band.

The applicable subheading for the three leather hat bands will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of apparel and clothing accessories, of leather or of composition leather, other articles of leather or of composition leather, other, other, other. The rate of duty will be free.

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 Rosemarie Hayward at 646-733-3064.

Sincerely,

Robert B. Swierupski
Director,

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