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HQ 085207


November 21, 1989

CLA-2:CO:R:C:G 085207 SER

CATEGORY: CLASSIFICATION

TARIFF NO.: 6506.91.0060

Ms. Doreen Wai
Second Secretary
Hong Kong Economic & Trade Affairs
British Embassy
1233 20th Street, N.W. Suite 504
Washington, D.C. 20036

RE: Polyethylene rain bonnet

Dear Ms. Wai:

This is in reference to your letters of May 15, May 30, and June 7, 1989, requesting the tariff classification, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of polyethylene rain bonnets from Hong Kong. A sample was submitted.

FACTS:

The merchandise at issue is a rain bonnet with a 100 percent clear polyethylene (plastic) outershell and a 100 percent nylon knitted lining. It has a front extension made wholly of the clear plastic. The stated weight breakdown is 70.6 percent polyethylene and 29.4 percent nylon.

ISSUE:

What is the proper classification of the polyethylene rain bonnets under the HTSUSA?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI), taken in order. The Harmonized System is a detailed goods nomenclature in which all goods are classified. The systematic detail is such that virtually all goods are classifiable by application of GRI 1, that is, according to the terms of the headings and any relative section or chapter notes.

Chapter 65 is a section of the HTSUSA which deals with headgear. Heading 6506, HTSUSA, provides for other headgear, whether or not lined or trimmed. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes to 6506 provide that this heading covers all hats and headgear not classified in the preceding headings of Chapter 65 or in Chapters 63, 68 or 95.

No provisions of the other Chapters noted in the Explanatory Notes describe the merchandise at issue. The merchandise at issue is described, however, by subheading 6506.91.0060, HTSUSA.

HOLDING:

The merchandise at issue, classifiable under GRI 1, is properly classified in subheading 6506.91.0060, HTSUSA, which provides for other headgear, whether or not lined or trimmed: other; of rubber and plastics, other. The rate of duty is 2.4 percent ad valorem. This item is not subject to quota.

Sincerely,

John Durant, Director
Commercial Rulings Division

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