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HQ 089591


August 28, 1991

CLA-2 CO:R:C:T 089591 SK

CATEGORY: CLASSIFICATION

TARIFF NO.: 6506.91.0060

Michael Veny
Vice President
Abe M. Knipper, Inc.
80 Sheridan Blvd.
Inwood, New York 11696

RE: Classification of a plastic sequin and bead cap; heading 6506 HTSUSA; GRI 3(c)

Dear Mr. Veny:

This is in response to your letter of May 3, 1991, on behalf of your client, Kenar Enterprises, requesting classification of a sequin and bead cap. A sample was submitted to Customs for examination.

FACTS:

The submitted sample, Style D151F, is a plastic sequin and bead cap comprised of six panels, a peak, and a flat knit elastic sizer. The textile portion of the cap is made from 100% cotton woven fabric. The outer shell is entirely covered with overlapping red, green, black and silver plastic sequins and beads applied in such a manner so that the textile component of the hat is not visible when worn.

ISSUE:

Whether the merchandise at issue should be classified under subheading 6505.90.2060, HTSUSA, which provides for hats and other headgear, other: not knitted: other, or under 6506.91.0060, HTSUSA, which provides for other headgear, whether or not lined or trimmed: other: of rubber or plastics ... other?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the terms of the heading and any relative section or chapter notes. Where goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRI's may be applied in order of their appearance.

In the instant case, the subject merchandise is comprised of a textile cap covered entirely with sequins and beads so as to completely obstruct the cotton portion of the cap from view when worn. The article may fall under two separate headings in the Nomenclature: 6505, HTSUSA, providing for hats and other headgear, knitted or crocheted ... whether or not lined or trimmed or 6506, HTSUSA, which includes other headgear, whether or not lined or trimmed, in its provisions.

No single heading covers the subject merchandise in its entirety and accordingly classification cannot be accomplished by application of GRI 1 alone. GRI 3 provides the relevant analysis in this instance.

When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be affected as follows:

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description.
However, when two or more headings each refer to part only ... of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

As noted supra, classification of the sequin and bead cap is possible under two headings in the Nomenclature, and GRI 3(b) applies as follows:

(b) ... goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character.

Explanatory Note VIII to GRI 3(b) states that:

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.

With regard to the article at issue, it is impossible to determine which of its components determines this article's essential character: the cotton cap which supports the applique and lends the distinctive shape of a hat to the item, or the outer shell of the cap which is heavily encrusted with sequins and beads to such an extent that the cotton underneath is not visible. Without the underlying cotton fabric there would be no hat. Conversely, the sequins and beads are more than an accessory or trim by virtue of the fact that they are so extensive and clearly constitute a significant portion of this garment's character.

GRI 3(c) sets forth that when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. Accordingly, the article at issue is properly classified under heading 6506 of the HTSUSA as that is the heading which occurs last in numerical order as between the two relevant headings set forth above.

One additional point need be raised. The Explanatory Notes to heading 6505, subsection 1, establish that while hats and headgear trimmed with feathers and artificial flowers are included under this heading, headgear of feathers and artificial flowers are excluded and should be classified under heading 6506, HTSUSA. An analogy is properly drawn with regard to hats and headgear trimmed with plastic sequins and beads and headgear that is comprised of plastic sequins and beads. The article at issue clearly contains more than plastic sequin and bead trim. It follows that 6506, HTSUSA is the appropriate heading.

Holding:

The plastic sequin and bead cap is classifiable under subheading 6506.91.0060, HTSUSA, which provides for other headgear, whether or not lined or trimmed: other: of rubber or plastics ... other, dutiable at a rate of 2.4 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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