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HQ 960302




May 9, 1997

CLA-2 RR:TC:TE 960302 jb

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.2590

Kenneth G. Weigel, Esq.
Nancy Kao, Esq.
Kirkland & Ellis
655 Fifteenth St, N.W.
Washington, D.C. 20005

RE: Classification of polyurethane coated denim baseball cap; fabric of heading 5903, HTSUS; GRI 1; chapter 65

Dear Mr. Weigel and Ms. Kao:

This is in response to your letter addressed to our New York office, dated February 14, 1997, on behalf of your client, Humphreys Incorporated, requesting a binding ruling for a polyurethane coated denim baseball cap. In that letter you state that if the classification determined by our New York office for the subject merchandise is not consistent with what you believe to be the proper classification for the subject baseball cap, that this office have the opportunity to review the New York determination. A sample of the baseball cap was submitted for examination.

FACTS:

The subject baseball cap is made of 100 percent cotton woven denim fabric coated with polyurethane. The baseball cap is made of six panels of fabric sewn together to form the crown, and a stiff visor. The top of the cap has metal-rimmed eyelet holes and a button peak, and at the base of the rear of the crown there is an adjustable plastic strap to conform to the wearer's head. The front of the cap also features an embroidered logo.

You state that the polyurethane coating is applied to the fabric before the fabric is cut and sewn into the completed cap. The polyurethane coating is transparent but is visible to the naked eye and gives the cap its shiny appearance. The polyurethane coating covers the top surface of the crown and both sides of the visor.

Our New York office has determined that the subject baseball hat is classifiable in heading 6505, HTSUS, based on the textile component . In your opinion, as the subject baseball cap is made of both plastic and textile materials, it is classifiable in both heading 6505, HTSUS, which provides for, among other things, hats and other headgear, of cotton, and heading 6506, HTSUS, which provides for, among other things, other headgear of rubber or plastics. Accordingly, you state a proper analysis must address either the essential character of the baseball cap, as per GRI 3(b), or if an essential character determination is not possible, a classification based on what occurs last in numerical order of those classifications meriting consideration. In either case, you state that the proper classification of the subject merchandise is in heading 6506, HTSUS.

ISSUE:

Whether the subject merchandise is classified in heading 6505, HTSUS, which provides for, among other things, hats and other headgear, of cotton, or heading 5606, HTSUS, which provides for, among other things, other headgear of rubber or plastics?

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's). GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI's will be applied, in the order of their appearance.

In order to determine the proper classification for the subject merchandise, Customs must first make a determination regarding the fabric composition of the subject baseball cap. Heading 5903, HTSUS, provides for, textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902. Note 2(a) to chapter 59, states, in part, heading 5903 applies to:

Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than:

(1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of color;

(2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15§C and 30§C (usually chapter 39);

(3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39);

(4) Fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually chapters 50 to 55, 58 or 60);

(5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39); or

(6) Textile products of heading 5811.

In the case of the subject merchandise, as the textile fabric from which the baseball cap is made is not covered by the listed exceptions in Note 2(a), the baseball cap is constructed of a textile fabric provided for in heading 5903, HTSUS. Accordingly, our analysis is governed by GRI 1, and not as you assert, GRI 3(b)

Chapter 65, HTSUS, provides for, hats and other headgear, knitted or croched 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. The subject baseball cap is made of woven cotton denim. Although chapter 65, HTSUS, does not contain a provision for headgear made up of fabrics of heading 5903, HTSUS, it does provide for headgear made up from other textile fabric. It follows that as fabric of heading 5903 is textile fabric, the baseball cap is classifiable within chapter 65. Accordingly, the subject baseball cap is properly classifiable in heading 6505, HTSUS.

HOLDING:

The subject merchandise is classifiable 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 7.8 percent ad valorem 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 that your client 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, your client 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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