Tariff Classification of a Wool Felt Hat from Russia

On March 25, 2026, U.S. Customs and Border Protection issued Binding Ruling Letter N359114

The article identified as a “sauna hat” is constructed of 100 percent merino wool felt fabric. The hat is manufactured by felting loose wool fibers through heat, moisture and mechanical action to create a nonwoven felt material. The finished article is a seamless head covering designed to be worn during sauna use to protect the scalp and hair from heat exposure.

The applicable subheading for the sauna hat will be 6505.00.4090, 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, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: Other: Of wool: Other: Other: Other.” heT column 2 rate of duty will be per kilogram plus percent ad valorem$1.10 50.

The Ruling was requested by LoylyCraft, https://loylycraft.com/