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HQ 084618


July 21, 1989

CLA-2:CO:R:C:G 084618 SR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.6060

Mr. Samuel Meyerhoff
13401 South Main St.
Los Angeles, Ca. 90061

RE: Classification of a baseball hat

Dear Mr. Meyerhoff:

This is in reference to your letter dated April 13, 1989, requesting the tariff classification of baseball hats under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample produced in Taiwan was submitted.

FACTS:

The merchandise at issue is a baseball hat. The back four panels of the crown of the hat are made of a knit nylon man-made fiber mesh. The front panel is composed of a plastic polyurethane covered with a plastic sheeting of polyvinyl chloride (PVC). This front panel is lined with layers of nylon and other man-made materials. The hat has a top button covered with a plastic polyethylene and a plastic rear adjustable closure.

ISSUE:

What is the classification of the baseball hat at issue?

LAW AND ANALYSIS:

Heading 6505, HTSUSA, provides for hats and other headgear, knitted, whether or not lined or trimmed. The hat at issue is basically a knit hat. Most of the crown is made up of a knit nylon material. Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter
notes, and provided such headings or notes do not otherwise require, according to [the remaining GRI's taken in order]." According to GRI 1 the hats at issue must be classified under Heading 6505, HTSUSA, which provides for hats and other headgear, knitted, whether or not lined or trimmed. The hats at issue fit under the terms of this heading.

Although the front of the crown of the hat at issue has a plastic panel showing, the hat is primarily a textile hat. Most of the crown and part of the lining of the plastic panel of the hat are of textile. Man-made nylon fiber makes up the structure of the crown and plays the main role in making the shape of the hat.

The inquirer states that these hats should be classified under heading 6506, HTSUSA, as other headgear, whether or not lined or trimmed, other, of rubber or plastics. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes for heading 6506, HTSUSA, list bathing caps and hoods as examples of headgear of rubber or plastics. It would appear from these examples that heading 6506, HTSUSA, is intended to include hats that have rubber or plastic on the entire surface that are intended to provide a waterproof protection for the head. The hats at issue do not belong in this heading.

HOLDING:

The merchandise at issue is classifiable under subheading 6505.90.6060, HTSUSA, as hats and other headgear, knitted, whether or not lined or trimmed, of man-made fibers, not in part of braid, other. The textile category number is 659, and the rate of duty is 39.7 cents per kilogram, and 14.1 percent ad valorem.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director

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