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HQ 957466





April 14, 1995

CLA-2 R:C:T 957466 jb

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.2590

Ba-Sang Yeung
Hong Kong Economic and Trade Office
1150 18th Street, N.W., Suite 475
Washington, D.C. 20036

RE: Classification of infants' hats; chief weight linen

Dear Mr. Yeung:

This is in reply to your letter, dated December 20, 1994, on behalf of The Gap Inc., regarding the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of infants' woven hats. Samples were submitted to this office for examination and will be returned under separate cover.

FACTS:

The submitted merchandise consists of hats made up of panels of woven textile components. The labels located inside the hats indicate that they are composed of fabric which is 55 percent linen and 45 percent cotton and bear the logo "baby GAP", size M. The sizing of the hats ranges from 1-24 months.

You state that the subject hats were incorrectly classified in pre-entry classification (PC) 803932, dated November 16, 1994, in subheading 6505.90.2590, HTSUSA. You believe the hats are correctly classified in subheading 6505.90.2030, HTSUSA, which provides for headwear for babies, of chief weight cotton.

ISSUE:

What is the proper classification of the merchandise at issue?

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI). GRI 1 requires that classification be determined according to 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 GRI will be applied, in the order of their appearance.

Heading 6505, HTSUSA, provides for, inter alia, 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. The subject hats are constructed using woven fabric made up of 55 percent linen and 45 percent cotton. Fairchild's Dictionary of Textiles 337 (1970), defining linen, states in relevant part:

Though the fiber and the fabric are both commonly known as linen, it is flax, the bast fiber of the plant linum usitatissimum.

Accordingly, based on the definition supra, linen is essentially flax. The subject hats are therefore composed of cotton, flax or both. In the case of the subject hats, the chief weight is imparted by the linen (55 percent) as opposed to the cotton (45 percent). As such, the hats cannot be classified in subheading 6505.90.2030, HTSUSA, because this is a provision only for headwear for babies of chief weight cotton. The subject hats are properly classified in subheading 6505.90.2590, HTSUSA, which provides for, among other things, other hats of cotton, flax or both.

HOLDING:

The submitted infants' hats are classified in subheading 6505.90.2590, 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; hair-nets of any material, whether or not lined or trimmed: other: of cotton, flax or both: not knitted: other; other. The applicable rate of duty is 8 percent and the quota category is 859.

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 negotiations and changes, we suggest you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service which is updated weekly and is available at the local Customs office.

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 the local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements.

Sincerely,

John Durant, Director

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