NY a85768: The tariff classification of a men's rabbit-fur hat from China

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                         
                          
                             PD A85768  
                          
                           August 2, 1996









CLA-2-65-CL:PD:CP:CB:HO2

CATEGORY:    Classification

TARIFF NO.:  6506.92.0000
                         
Ms. Renee L. Hoem
Columbia Sportswear Company
6600 North Baltimore    
Portland, Oregon 97203

RE:  The tariff classification of a men's rabbit-fur hat from China

Dear Ms. Hoem:

     This classification decision under the Harmonized Tariff Schedule of the United
States (HTS) is being issued in accordance with the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).

     DATE OF INQUIRY     :  July 15, 1996
   
     DESCRIPTION OF
      MERCHANDISE        :   You have submitted a men's hat, Silly Wabbit Bomber,
                       your Style No. CU8027, for a binding ruling.  The hat
                       is made of rabbit fur and man-made fiber fabric, and
                       filled with polyester.  The entire front of the hat                is rabbit fur, and the entire crown is 100% nylon.  The                    hat has earflaps with straps; the flaps are fur on one                     side and fabric on the other.  When the flaps are down,  
                       covering the ears, the rabbit fur is next to the ears                                                                          and the outer surface is textile; when the straps on the
                       flaps are attached at the top of the head, the fur is
                       on the outer surface.  There is also some fur at the
                       back of the hat, which is completely inside the hat 
                       when the flaps are down, but which covers about two
                       inches of the outer surface when the flaps are up.

     HTS PROVISION     :   Other headgear, whether or not lined or trimmed:
                       Other: Of furskin.
                         
     HTS SUBHEADING     :  6506.92.0000.
  
     RATE OF DUTY   :  5.3%.
     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 already been filed, this ruling
should be brought to the attention of the Customs officer handling the transaction.

                                   Sincerely,



                                      John M. Regan
                                   Service Port Director
                                   Cleveland, Ohio