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HQ 087405


October 4, 1990

CLA-2 CO:R:C:G 087405 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.6080

Mr. John W. Whitaker
O'Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, MO 64108

RE: Classification of a baseball-style cap; classifiable in Heading 6505; no component provides essential character; GRI 3(c) applicable

Dear Mr. Whitaker:

This letter is in response to your inquiry of June 4, 1990, on behalf of Designer Products, requesting tariff classification of a baseball-style cap. A sample was submitted for examination.

FACTS:

The submitted sample, designated by you as style 2107, is a baseball-style cap. The four back panels are red and are made of 100 percent nylon knit mesh. The front panel is white and is made of a woven blend of 46 percent polyester and 54 percent cotton fabric, with a sponge backing. The top of the peak is made of polyester, and the underside of the peak is made of cotton. The outer surface of the peak is red and by weight is made of a woven blend of 61 percent cotton and 39 percent polyester fabric; the inner layer of the peak is made of sponge and plastic. There is a red braid, which measures approximately 9 inches long and 1/8 inch wide, between the peak and the crown of the cap. In addition, there is a plastic adjustable closure at the back of the cap.

ISSUE:

Under which subheading is the submitted cap classified within Heading 6505 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

The submitted sample is classifiable in Heading 6505, HTSUSA, 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. It is made of several components and is classifiable under more than one subheading within Heading 6505. Therefore classification of the cap at the subheading level is not possible under GRI 1.

GRI 3 provides for classification of goods that are, prima facie, classifiable under two or more headings. GRI 3 also applies to the subheading level since GRI 6 provides that classification under subheadings is in accordance with the terms of the subheadings and the GRI's, on the understanding that only subheadings at the same level are comparable.

GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, shall be classified as if they consisted of the material or component which gives them their essential character (emphasis added). According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, "the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods."

We believe that each of the major components - the back panels, the front panel, and the peak - plays an important role in relation to the cap at issue. The back panels cover the head and provide some protection. The front panel provides decoration and could contain an insignia. The peak shades the wearer's eyes from light. We do not believe that any one of these components, by itself, imparts the essential character to the cap at issue. Therefore, classification at the subheading level is in accordance with GRI 3(c), which states that when goods cannot be classified by reference to 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

Some of the components are made of mixed materials. To determine the classification of such a component, the principles of Section XI regarding mixtures of textile materials are applicable, according to Additional U.S Rule of Interpretation

Subheading note 2 and Note 2(A) to Section XI state that goods that contain a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over each other single textile material. Subheading note 2 also states that where appropriate, only the part which determines the classification under GRI 3 shall be taken into account.

If the cap were classified as if it consisted only of the man-made fibers of the back panels, it would be classified under subheading 6505.90.60, HTSUSA. If the cap were classified as if it consisted only of the woven cotton of the front panel, it would be classified under 6505.90.20, HTSUSA. If the cap were classified as if it consisted only of the woven cotton of the peak, it would be classified under subheading 6505.90.20, HTSUSA.

Since subheading 6505.90.60 occurs last numerically of those that merit consideration, the cap at issue would be classified under this subheading.

In HRL 087060, dated August 17, 1990, we decided that a cap with a braid, which was similar to the cap at issue in this case, was classifiable as "not in part of braid." Therefore the submitted cap is classified under the subheading "not in part of braid," 6505.90.6080, HTSUSA.

HOLDING:

The submitted cap is classified under subheading 6505.90.6080, HTSUSA, 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, other, of man-made fibers, knitted or crocheted or made up from knitted or crocheted fabric, not in part of braid, other, other. The rate of duty is 39.7/kg plus 14.1 percent ad valorem, and the textile category is 659.

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

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

Sincerely,

John Durant, Director

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