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HQ 085174


September 7, 1989

CLA-2:CO:R:C:G 085174 SR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.8060; 6505.90.2500

Mr. Jack Alsup
Alsup & Associates
P.O. Box 1251
Del Rio, TX 78841

RE: Cap and a cap crown

Dear Mr. Alsup:

This is in reference to your letter dated June 16, 1989, requesting the tariff classification of a cap and a cap crown under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Your request for the classification of visors was issued by Customs in New York. Samples produced in Mexico were submitted.

FACTS:

The merchandise at issue is a cap and a cap crown. The cap consists of a material that is 65 percent man-made fiber and 35 percent cotton. It is a standard cap with a crown and bill and it is adjustable in the back. The words "The Classic" are embroidered on the front of the crown.

The crown is made of a 65 percent polyester/35 percent cotton woven fabric with an interior stiffener made of 100 percent cotton woven fabric. The importer states that the combined weight of the cotton in the outer shell and the interior stiffener outweighs the man-made fibers. The crown will be made into a cap similar to the one at issue in this ruling. The crown has the word "Titleist" embroidered on the front.

ISSUE:

What is the classification of the cap and cap crown at issue?

LAW AND ANALYSIS:

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]." Heading 6505, HTSUSA, provides for hats and other headgear, made up from textile material, whether or not lined or trimmed. The hat at issue is made-up of a poly/cotton blend. The chief weight of the hat is provided by the man-made fibers. According to GRI 1, the completed caps at issue must be classified under Heading 6505, HTSUSA.

With respect to the cap crowns, GRI 2(a), HTSUSA, states:

Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article.

The cap crown at issue does have the essential character of a hat. It covers the head and could be worn as a hat. In its unfinished state it resembles a beanie. The chief weight of the crown is cotton.

HOLDING:

The cap at issue is classifiable under subheading 6505.90.8060, HTSUSA, as hats and other headgear, made up of textile fabric, whether or not lined or trimmed, of man-made fibers, other, not in part of braid, other, other. The textile category number is 659, and the rate of duty is 22 cents per kilogram, and 8 percent ad valorem.

The cap crown is classifiable under subheading 6505.90.2500, HTSUSA, as hats and other headgear, of textile fabric, whether or not lined or trimmed, other, of cotton, not knitted, other. The textile category number is 859, the rate of duty is 8 percent ad valorem.

Sincerely,

John Durant, Director

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