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HQ 087749


November 16, 1990

CLA-2 CO:R:C:G 087749 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.6080

Mr. Bradley Peterson
President
American Mills, Inc.
301 North 5th Street
Minneapolis, MN 55403

RE: Classification of a cap crown; not classifiable in Heading 6507; classifiable in Heading 6505, in application of GRI 2(a)

Dear Mr. Peterson:

This letter is in response to your inquiry of May 22, 1990, requesting tariff classification of a cap crown from China. A sample was submitted for examination.

FACTS:

The submitted sample is a cap crown, which will be used to make a baseball style cap. It consists of 5 panels. The 4 back panels are made of a knit man-made fiber mesh. You state that the front panel is made of cotton fabric, and our examination shows that it is knit fabric.

You have advised us further that the crown may also be imported in two parts rather than as a single unit, i.e., the front panel as one piece and the 4 back panels, sewn together, as the second piece. You state that the front panels and the back portions will be imported in separate shipments.

ISSUE:

Whether the submitted merchandise is classifiable in Heading 6507 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.

Heading 6507, HTSUSA, provides for the following articles: headbands, linings, covers, hat foundations, hat frames, peaks (visors) and chinstraps, for headgear. Cap crowns are not specifically provided for in this heading. In addition, GRI 2(a) states the following:

Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article.

In HRL 085174, dated September 7, 1989, we ruled that a cap crown had the essential character of a hat and was classifiable as a hat or other headgear in Heading 6505, HTSUSA, in application of GRI 2(a). The submitted crown is similar to the one classified in HRL 085174. Therefore the submitted crown is classifiable in Heading 6505.

The front panel and back portion are made of different materials. 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. We do not believe that either material imparts the essential character to this article. Therefore GRI 3(c) is applicable.

GRI 3(c) provides 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. If the crown were classified as if it consisted only of the knit cotton of the front panel, it would be classified under subheading 6505.90.15, HTSUSA. If the crown were classified as if it consisted only of the man-made fibers of the back portion, it would be classified under subheading 6505.90.60, HTSUSA. Since subheading 6505.90.60 occurs last numerically of those that merit consideration, the crown at issue would be classified under this subheading.

If the front panel and back portion are imported as separate pieces, assuming they are imported in different shipments, they would not have the essential character of a hat and would be classifiable in Heading 6507. If they are imported in the same shipment, despite being separate pieces, they are classifiable as an unfinished or incomplete hat in Heading 6505.

HOLDING:

The submitted crown 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 per kilogram plus 14.1 percent ad valorem, and the textile category is 659. If the front panel and back portion are imported as separate pieces, assuming they are imported in different shipments, they are classified under subheading 6507.00.0000, HTSUSA, which provides for headbands, linings, covers, hat foundations, hat frames, peaks (visors) and chinstraps, for headgear. The rate of duty would be 1.3 percent ad valorem. If these pieces are shipped together, they are classified under subheading 6505.90.6080, HTSUSA.

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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