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HQ 958391




January 19, 1996

CLA-2 RR:TC:TE 958391 jb

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.8090

Henry E. Kloch Jr.
Henry E. Kloch & Co.
8526 E. Florence Ave.
Downey, CA 90240

RE: Modification of NY 810808; classification of holiday caps; caps made of man-made felt material in the piece; heading 6505, HTSUSA

Dear Mr. Kloch:

On June 6, 1995, our New York office issued to you New York ruling letter (NY) 810808, classifying two styles of Santa baseball caps with holiday sayings. This is to inform you that the classification determination in NY 810808 is incorrect.

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 NY 810808 was published November 29, 1995, in the Customs Bulletin, Volume 29, Number 48.

FACTS:

The subject merchandise consists of two styles of Holiday Christmas caps composed of polyester felt fabric. The first style is designed as a baseball cap consisting of six panels at the crown, a peak and an adjustable strap at the back. At the front of the cap are the words "HO! HO! HO!". The second style is designed as a stocking cap with a white fluffy ball at the end of the stiff peak. At the front of the cap are the words "Happy Holidays".

Both styles were classified in subheading 6503.00.9000, HTSUSA, which provides for, among other things, felt hats and other felt headgear made from the hat bodies, hoods or plateaux of heading 6501, HTSUSA.

LAW AND ANALYSIS:

Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI.

Heading 6503, HTSUSA, provides for felt hats and other felt headgear, made from the hat bodies, goods or plateaux of heading 6501, whether or not lined or trimmed. The subject hats are not made from the hat bodies or plateaux of heading 6501; they are made up of man-made felt material in the piece. As such, the subject hats were incorrectly classified in heading 6503, HTSUSA.

Heading 6505, HTSUSA, provides for, among other things, hats and other headgear, made up of felt material in the piece. Accordingly, the subject polyester felt fabric hats are correctly classified in the proper provision of heading 6505, HTSUSA.

HOLDING:

The subject Santa style baseball caps are properly classified in subheading 6505.90.8090, 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 man-made fibers: not in part of braid: other: other: other. The applicable rate of duty is 21.3 cents per kilogram plus 7.8 percent ad valorem, and the quota category is 659.

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 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 applicability of any import restraints or requirements.

In accordance with section 625, this ruling will become effective 60 days after 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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