&&The submitted good is a baby’s swim hat model #11215. It features a wide brim and chin straps with Velcro closure. It is made of a 92% polyester and 8% spandex knitted fabric.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an Advance Ruling you proposed tariff classification under 6505.00.40.00. These tariff classification numbers are incorrect.&&&&The submitted good falls under the scope of heading 65.05 which covers, inter alia, hats and other headgear, knitted or crocheted. The heading also includes hat-shapes made by sewing.&&