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HQ 956759




November 14, 1994

CLA-2 CO:R:C:T 956759 BC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9989; 6505.90.2060; 6507.00.0000

Hugh Black
Director of Purchasing
WESTERN TEXTILE PRODUCTS
3400 Tree Court Industrial Blvd.
Box 7139
St. Louis, MO 63177

RE: Classification of textile headbands, peaks, visors, cap crowns, cap mesh stays, cap straps; fittings for headgear

Dear Mr. Black:

This responds to your letter of July 14, 1994, wherein you requested a binding classification ruling for various parts of headgear made of textile materials. We have reviewed the matter and our decision follows.

FACTS:

The merchandise at issue are the following textile articles: headbands, peaks (visors), cap crowns, mesh stays, and adjust-a- size straps. These are components for headgear; they will be assembled into caps after importation. We understand that they will not be imported together.

ISSUE:

What is the proper classification for each of the subject headgear components?

LAW AND ANALYSIS:

Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification is determined in accordance with the terms of the headings and any relative section or chapter notes. Where goods cannot be classified solely on the basis of GRI 1, the remaining rules will be applied in sequential order.

The Explanatory Notes (EN's) to the Harmonized Commodity Description and Coding System (HCDCS) assist us in the classification of merchandise. The EN's constitute the official interpretation of the nomenclature at the international level. While not legally binding, they represent the considered views of classification experts of the Harmonized System Committee. It has been the practice of the Customs Service to follow, whenever possible, the terms of the EN's when interpreting the HTSUS. In Treasury Decision (T.D.) 89-80, Customs stated that the EN's should always be consulted as guidance when classifying merchandise. (See T.D. 89-80, quoting from a report of the Joint Committee on the Omnibus Trade and Competitiveness Act of 1988, 23 Cust. Bull. 379 (1989), 54 Fed. Reg. 35,127 (August 23, 1989).)

You indicated that the headgear components at issue should be classified in subheading 6507.00.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for headbands, linings, covers, hat foundations, hat frames, peaks (visors), and chinstraps for headgear. The EN's for heading 6507 provide that the heading covers "only the following fittings for headgear," and then lists the foregoing seven components (emphasis in original). (See EN's, HCDCS, Vol. 3, p. 885.)

The headbands at issue are cut to length and ready for incorporation into the headgear, as required under the EN cited above. Consequently, they are classifiable in heading 6507, HTSUSA. In addition, the peaks and cap mesh stays are classified in this heading.

The cap crowns are not classifiable in heading 6507, HTSUSA. They are caps in an incomplete or unfinished state. Under GRI 2(a), they are classified as completed caps if they have the essential character of the completed article. We conclude that they have the essential character of completed caps, and they should be classified in heading 6505, HTSUSA. (See ruling letters 087750 (November 16, 1990), 085174 (September 7, 1989).)

The adjust-a-size straps are not provided for in heading 6507, HTSUSA; neither are they incomplete or unfinished articles. There is no specific heading in the tariff that provides for hat/cap straps. Therefore, they are classifiable as other made up textile articles in heading 6307, HTSUSA.

HOLDING:

The subject (1) textile headbands, (2) peaks (visors), and (3) mesh stays are classifiable in subheading 6507.00.0000, HTSUSA, which provides for headbands, linings, covers, hat foundations, hat frames, peaks, and chinstraps, for headgear. The duty rate is 1.3% ad valorem. The subject (4) cap crowns are classifiable as hats (or caps) in subheading 6505.90.2060, HTSUSA, which provides for hats and other headgear, knitted or crocheted, or made up from lace, felt, or other textile fabric . . . , whether or not lined or trimmed: other: of cotton, flax or both: not knitted: certified hand-loomed and folklore products, and headwear of cotton . . . other. The duty rate is 8% ad valorem, and the textile category designation is 359. The subject (5) adjust-a-straps are classifiable in subheading 6307.90.9989, HTSUSA, which provides for other made up articles (of textile materials): other: other: other: other: other. The duty rate is 7% 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 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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