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HQ 088438


January 14, 1991

CLA-2 CO:R:C:G 088438 CC 087060

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.7060

Mr. Steve Hill
General Manager
Four Seasons
1111 Western Row Road
Mason, OH 45040

RE: Modification of HRL 087060; classification of a baseball- style polyester cap with braid between the peak and crown; classifiable as in part of braid

Dear Mr. Hill:

On August 17, 1990 we issued HRL 087060, concerning the classification of baseball-style caps. We have had occasion to review this ruling and find that classification of the polyester cap is in error.

FACTS:

The cap at issue is made of 65 percent polyester and 35 percent cotton fabric and has a plastic adjustable closure at the back. There is a braid, which measures approximately 9 inches long and 3/16-inch wide and is the same color as the cap, between the peak and the crown of the cap.

ISSUE:

Whether the cap at issue is classifiable as "in part of braid" in 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 cap at issue is classified in Heading 6505, which provides for hats and other headgear. Subheading 6505.90.70, HTSUSA, provides for other, of man-made fibers, other, wholly or in part of braid. For the "in part of braid" issue General Note 7, HTSUSA, provides in pertinent part the following:

Definitions. For the purposes of the tariff schedule, unless the context otherwise requires--

...

(e) The terms "wholly of", "in part of", and "containing", when used between the description of an article and a material (e.g., "woven fabrics, wholly of cotton"), have the following meanings:

...

(ii) "in part of" or "containing" mean that the goods contain a significant quantity of the named material.

With regard to the application of the quantitative concepts specified above, it is intended that the de minimis rule apply.

In HRL 087060 we ruled that the cap at issue was classifiable as not in part of braid in application of the de minimis rule. After further consideration, we believe that the amount of braid on this cap is significant; therefore, this cap should be classified as in part of braid.

The finding that classification is under the subheading "wholly or in part of braid" applies to the cap at issue, which contains a braid 3/16-inch wide. We have not determined at what width, if any, a braid on a cap would be considered de minimis, making the cap classifiable as not in part of braid. We will be soliciting comments from the public shortly on this issue.

HOLDING:

The cap at issue is classified under subheading 6505.90.7060, 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, other, wholly or in part of braid, other. The rate of duty is 7.2 percent ad valorem, and the textile category is 659.

This notice should be considered a modification of HRL 087060 pursuant to 19 CFR 177.9(d)(1). Although HRL 087060 will not be valid for future transactions concerning the polyester cap at issue, this modification will not be applied retroactively. We recognize that pending transactions may be adversely affected by this ruling. If it can be shown that you have relied on HRL 087060 to your detriment, e.g., ordered merchandise after the receipt of HRL 087060 that will be imported after the date of this ruling, you may notify this office and apply for relief from the effects of this modification.

HRL 087060, dated August 17, 1990, is modified accordingly.

Sincerely,

Harvey B. Fox, Director

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