United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1992 HQ Rulings > HQ 0950037 - HQ 0950129 > HQ 0950129

Previous Ruling Next Ruling


HQ 950129

December 16, 1991

CLA-2 CO:R:C:T 950129 JS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6304.91.0020

District Director
Seattle District
U.S. Customs Service
909 First Avenue
Room 2039
Seattle, WA 98174

RE: Decision on Application for Further Review of Protest No. 3001-91-100858 on the classification of crocheted hats

Dear Sir:

This is a decision on application for further review of a protest timely filed by Gladish & Associates, on behalf of Lamrite West, Inc., dated July 17, 1991, against your decision on the classification of crocheted hats.

FACTS:

Samples of the merchandise at issue were provided for our inspection. These consisted of six hats, ranging in size from 3 inches in diameter, brim to brim, to 16 inches in diameter. Each of the hats is made of crocheted cotton yarn, which is then shaped and stiffened to form a crown and brim.

You state that these hats are intended for use as doll hats, and you include copies of nine pages from importer's catalogue as evidence that they are advertised as such. These pages are purportedly from the section of the catalogue which provides for doll accessories. Only two of those pages, pages 25 and 186, concern hats; the others advertise dolls' heads, bodies, hands, feet, shoes and bottles, and are therefore immaterial.

Page 25 depicts a hat which is identical to those provided as samples, with the exception of the smallest, which has a different crocheted weave. Beside the picture is a list of specifications regarding these hats, which are available in six sizes and are called "Starched Doily Hats." Below this list, large slanted print proclaims that these hats are "Great for all types of Dolls!"

2

Page 186 has an extensive inventory of doll hats, which runs the length of the page. The majority of these hats are various colored Top Hats, but two Straw Hats, one Soft Black Hat and three Cowboy Hats are also available; the only doily hat available is the 3-inch White Doily Hat, which is depicted on the page, and fits the characteristics of the 3-inch sample that was submitted.

The invoice which accompanies the goods describes this merchandise as "round top decoration hats for potpourri."

ISSUE:

What is the classification of stiffened crocheted hats made of cotton.

LAW AND ANALYSIS:

The present merchandise is potentially classifiable in four headings: heading 6505 (hats and other headgear), heading 9502 (dolls and parts and accessories thereof), and, if their decorative aspects prevail, headings 6304 (other furnishing articles) and 6307 (other made up articles) may apply.

The dimensions of this merchandise disqualify heading 6505 from consideration, since that heading provides for hats and other headgear (emphasis added). The terms of heading 6505 therefore indicate that the hats provided for must be capable of being worn on one's head. The samples before us are not capable of such use due to the small size of the crowns, and a stiff construction which is not shaped to the human head. Moreover, since an alternative consideration for classification is heading 9502, which provides for dolls and accessories thereof, another disqualification may apply to this heading, in light of Chapter 65 note 1(c), which states that the chapter does not cover dolls' hats, other toy hats or carnival articles of Chapter 95.

Thus, the next heading to be considered for the classification of this merchandise is heading 9502, HTSUSA. Subheading 9502.91, in particular, provides for parts and accessories of dolls, including footwear and headgear. The General Explanatory Notes for Chapter 95 posit that each of the headings of the chapter also cover identifiable parts and accessories of articles of the chapter, which are suitable for use solely or principally with those articles. In addition, the Explanatory Notes for this heading reiterate that hats for dolls are considered doll accessories, and are therefore included.

3

However, two conditions prevent classification of these hats under heading 9502. First, assuming that these goods are usable as dolls' hats, we find that they are also capable of use as household decoration. The crocheted structure and stiffness of the article creates an obviously decorative item, which a consumer may understandably be inclined to use as such. Therefore, these goods are not "solely or principally used" as doll accessories in accordance with the General Explanatory Note. Secondly, the evidence presented to support classification of this merchandise as doll accessories is not conclusive; only the smallest sample before us is advertised in that section of the catalogue (pages 179 to 186) which provides for doll accessories, whereas the hats listed on page 25, which make up the bulk of the hats at issue, appear to be catalogued in another area.

Moreover, since the copy of the 3-inch hat on this page is not sufficiently clear to make an accurate comparison between it and the present sample, we cannot definitively correlate the two.

Heading 6304, however, which provides for other furnishing articles, encompasses goods such as those at issue; these goods are intended to decorate the home, and are not more specifically provided for under another heading of the HTSUSA. The Explanatory Notes, which constitute the official interpretation of the tariff at the international level, state that heading 6304 includes furnishing articles of textile materials...for use in the home...including wall hangings. The crocheted hats at issue are made of crocheted cotton, which is stiff and forms a flat surface on one side, which makes it suitable for hanging or resting on a table or similar surfaces. In addition, the crocheted structure of the article makes it especially suitable for decorative use alone or with the addition of flowers, ribbons and bows. See, also, HQ 088190 (January 23, 1991)(a hat-shaped article made of cardboard and textile materials classified as a decorative article under heading 6304).

Since heading 6304 encompasses the goods at issue, heading 6307, which is a residual heading designed to provide for all other made up articles of textile (not more specifically provided for in other tariff headings), does not adequately classify these particular goods.

HOLDING:

The "hats" at issue are classified under subheading 6304.91.0020, which provides for other furnishing articles, excluding those of heading 9404: knitted or crocheted, of cotton, textile category 369, and dutiable at the rate of 11.5 percent ad valorem.

4

As the rate of duty under the classification indicated above is identical to the liquidated rate, you are instructed to deny the protest in full.

A copy of this ruling should be attached to the Customs Form 19 and provided to the protestant as part of the notice of action on the protest.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling

See also: