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HQ 955085


April 25, 1994

CLA-2 CO:R:C:T 955085 BC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6506.99.0000

Mr. John Mothersill
Head Hunters Hat Co.
2635 West Tenth Avenue
Vancouver, British Columbia V6K 2J8

RE: Modification of New York Ruling Letter 889480; classification of women's suede hats; headgear

Dear Mr. Mothersill:

The Customs Service has had reason to reexamine the classification determination in New York Ruling Letter (NYRL) 889480, dated September 15, 1993, issued to Head Hunters Hat Co. We herein modify that ruling as set forth below.

FACTS:

In NYRL 889480, Customs classified 5 styles of women's hats, four under subheading 4203.10.4095 and one under subheading 6505.90.4090 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The four hats classified under heading 4203, HTSUSA, are suede hats. They were described in NYRL 889480 as (1) the Abigail, (2) the Jesse, (3) the Simone, and (4) the Suede Mongolian. The hat classified under heading 6505, HTSUSA, is a wool hat. It was described in the ruling as (5) the Sophia. The latter hat was classified correctly in NYRL 889480. This modification pertains to only the former four hats. Thus, NYRL 889480 remains effective as it pertains to the Sophia.

The four hats reclassified in this ruling are as follows:

1.) The Abigail is a suede brimmed hat with an oval crown decorated with suede flowers. The crown is lined with cotton fabric.

2.) The Jesse is a suede hat with round crown and a brim that turns upward. The hat is lined with cotton fabric.

3.) The Simone is a tall suede beret-styled hat adorned with soutache cord. It has a round crown and leather band that conceals a leather adjustable thong.

4.) The Mongolian is a suede hat with a large stuffed brim and a small rounded crown. It is trimmed with soutache cord and lined with cotton.

The above four hats were classified in NYRL 889480 under subheading 4203.10.4090, HTSUSA, which provides for "Articles of apparel and clothing accessories, of leather or of composition leather: Articles of apparel: Other, Other: Women's, girls' and infants'." The applicable duty rate was 6% ad valorem.

Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993) (hereinafter section 625), notice of the proposed modification of NYRL 889480 was published on March 23, 1994, in the Customs Bulletin, Volume 28, Number 12.

LAW AND ANALYSIS:

The classification of the above hats in heading 4203, HTSUSA, was in error. The Explanatory Notes (EN's) for heading 42.03 provide that "[h]eadgear or parts thereof, of Chapter 65," HTSUSA, are excluded from the heading. (See the EN's for heading 42.03, Harmonized Commodity Description and Coding System, Vol. 2, p. 614, item (d), under heading exclusions.) This EN clearly indicates that hats of Chapter 65, HTSUSA, are not within the scope of heading 4203, HTSUSA.

Chapter 65, HTSUSA, covers headgear and parts thereof. The EN's for the chapter provide that "this chapter covers hat-shapes, hat-forms, hat bodies and hoods, and hats and other headgear of all kinds, irrespective of the materials of which they are made and of their intended use (dailey wear, theater, disguise, protection, etc.). (See EN's, Chapter 65, General, Harmonized Commodity Description and Coding System, Vol. 3, p. 881.) Heading 6506, HTSUSA, covers other headgear, whether or not lined or trimmed. The EN's for heading 65.06 provide the following: "The heading also covers: . . . (2) Hats and headgear of leather or composition leather." (See EN's for heading 65.06, Harmonized Commodity Description and Coding System, Vol. 3, p. 885.) Thus, the scope of the heading includes the hats at issue.

Based on the foregoing, we conclude that the hats at issue are classifiable under heading 6506, HTSUSA. As such, they are excluded from classification in heading 4203, HTSUSA.

HOLDING:

The suede women's hats at issue are classifiable under subheading 6506.99.0000, HTSUSA, as "Other headgear, whether or not trimmed: Other: of other materials." The applicable rate of duty is 8.5% ad valorem.

Pursuant to 19 CFR 177.9(d), NYRL 889480, dated September 15, 1993, is hereby modified. The four styles of women's suede hats are classified as above. New York Ruling Letter 889480 remains effective as to the classification of the women's wool hat in subheading 6505.90.4090, HTSUSA.

In accordance with section 625, this ruling will become effective 60 days from its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to section 625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).

Sincerely,

John Durant, Director

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