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HQ 963712




September 13, 2002

CLA-2 RR:TC:TE 963712 TMF

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.2060

Brian Wavra
Lacrosse/Rainfair
Safety Products Division
3600 S. Memorial Drive
Racine, Wisconsin 53403

RE: Classification and country of origin of PVC/woven cotton flannel hood; HQ 963537; 19 CFR 102.21

Dear Mr. Wavra:

Customs issued NY F80531, dated December 29, 1999 to you in response to your request for a tariff classification ruling and country of origin determination of certain rainwear of woven cotton flannel coated with an outer surface of ribbed PVC material. In F80531, Customs determined the classification of the jacket and detachable hood (imported in equal quantities with the jacket) was in subheading 6210.40.7000, HTSUSA, which provides for “other men’s or boys’ garments: Other: Having an outer surface impregnated, coated, covered or laminated with rubber or plastics material which completely obscures the underlying fabric.”

However, the question of the classification and country of origin of excess quantities of the detachable hoods imported separately (or in quantities in excess of the jacket) was referred to this office along with a sample for our reply.

FACTS:

Style IP-98-64H is a detachable hood composed of woven 100% cotton flannel fabric that is coated with an outer surface of 100% compact plastic PVC material. The hood features a crown seam, braided nylon draw-cord and four snaps for attachment to a jacket. The manufacturing operations for this item are as follows:

The fabric is woven and coated in Taiwan, Korea or China. All other components are of Chinese origin. The items will be cut to shape and assembled in China.

ISSUE:

What is the classification and country of origin of the subject hood imported in excess quantities within the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?

LAW AND ANALYSIS:

Merchandise is classifiable under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall 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 and if the headings or legal notes do not require otherwise, the remaining GRIs 2 through 6 may be applied.

Additionally, the Harmonized Commodity Description and Coding System Explanatory Notes (ENs) are the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUSA. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).

Merriam Webster’s Collegiate Dictionary, Tenth Edition (1999), defines headgear as a covering or protective device for the head. Rulings issued by Customs have based the definition of headgear on the Random House Dictionary of the English Language, Unabridged Edition (1983), which describes headgear as “any covering for the head, esp. a hat, cap, bonnet, etc.” See HQ 087539, dated September 20, 1990.

In HQ 087539, it is noted that “Certain articles (wigs, shawls, veils) which may be worn on the head are excluded from Chapter 65 either by the Chapter Notes or the Explanatory Notes, while other articles such as headphones are provided for in heading 8518, HTSUSA. Finally, we do not consider headbands, sweatbands and barrettes, which are worn on the head or in the hair in order to keep hair out of the eyes or off the forehead to be classifiable as headgear.”

2 The noted exceptions to Chapter 65 are as follows:

Headgear for animals (heading 42.01).

Shawls, scarves, mantillas, veils and the like (heading 61.17 or 62.14).

Headgear showing signs of appreciable wear and presented in bulk, bales, sacks or similar bulk packings (heading 63.09).

Wigs and the like (heading 67.04).

Asbestos headgear (heading 68.12).

Dolls’ hats, other toy hats or carnival articles (Chapter 95).

Various articles used as hat trimmings (buckles, clasps, badges, feathers, artificial flowers, etc.) when not incorporated in headgear (appropriate headings). We refer to the General Explanatory Note to Chapter 65, which offers an expansive definition of the term “headgear”:

With the exception of the articles listed below [see footnote 2] 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 (daily wear, theatre, disguise, protection, etc.).

It also covers hairnets of any material and certain specified fittings for headgear.

The hats and other headgear of this Chapter may incorporate trimmings of various kinds and of any material, including trimmings made of the materials of Chapter 71.

EN (9) to heading 6505 indicates that the heading covers “Hoods”, and that detachable hoods presented with the garments to which they belong are excluded from heading 6505 and classified with the garments according to their constituent materials. In this instance, where the hood is imported separately from the jacket, it is classified within heading 6505.

However, in order to classify the detachable hood, Customs must first determine its fabric composition. The instant article is a type of headgear composed of woven cotton flannel fabric that is coated onto an outer surface of compact plastic PVC material. Where textile is coated with plastic, we refer to heading 5903, HTSUSA, which provides for “Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902.”

In the instant case, the hood is of textile fabric that is coated onto compact plastic PVC. The material from which the hood is constructed is potentially classifiable in heading 5903 subject to Note 2(a) to Chapter 593 3 Note 2(a) to Chapter 59, which states that 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:

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;

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

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);

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

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

Textile products of heading 5811.. Note 2(a) provides for textile fabrics that are coated with plastic. In this case, as the cotton flannel fabric is coated with plastic PVC, the material of the hood is classifiable as a fabric of heading 5903.

Customs has classified headgear that is coated with plastic according to the merchandise’s constituent material. See HQ 963537, dated September 12, 2002 and HQ 960302, dated May 9, 1997. In this instance, the constituent material of the hood is the textile cotton material that is coated onto the compact plastic. Accordingly, the cotton hood is classified pursuant to GRI 1 within subheading 6505.90.2060, HTSUSA, which provides eo nomine for headwear of cotton.

Country of Origin

On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996. On September 5, 1995, Customs published Section 102.21, Customs Regulations, in the Federal Register, implementing Section 334 (60 FR 46188). Thus, effective July 1, 1996, the country of origin of a textile or apparel product shall be determined by sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21.

Paragraph (c)(1) states:

The country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced.

The subject hood is made of fabric which is woven and coated in Taiwan, Korea or China. The other components (snaps and textile drawstring cord) are of Chinese origin. The fabric is cut to shape and assembled with the other components to produce the hood in China. Where the subject merchandise is made of fabric which is woven and coated in China, the article is deemed to be wholly obtained or produced in China pursuant to paragraph (c)(1) of Section 102.21.

Whereas if the article is made of fabric which is woven and coated in Taiwan or Korea, paragraph (c)(1) of Section 102.21 is inapplicable because the hood would not be wholly obtained or produced in a single country. Therefore, we must consider paragraph (c)(2), which states:

Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or insular possession in which each of the foreign material incorporated in that good underwent an applicable change in tariff classification and/or met any other requirement, specified for the good in paragraph (e) of this section.

Where the fabric of the article is woven and coated in either Taiwan or Korea, we refer to paragraph (e), which states: “The following rules shall apply for purposes of determining the country of origin of a textile or apparel product under paragraph (c)(2) of this section”:

6505.90 (1) If the good consists of two or more components, a change to subheading 6505.90 from any other heading, provided that the change is the result of the good being wholly assembled in a single country, territory, or insular possession.

We have determined that the subject hood is classifiable in subheading 6505.90.2060, HTSUSA. Section 102.21(b)(6) defines “wholly assembled” as:

The term "wholly assembled" when used with reference to a good means that all components, of which there must be at least two, preexisted in essentially the same condition as found in the finished good and were combined to form the finished good in a single country, territory, or insular possession. Minor attachments and minor embellishments (for example, appliques, beads, spangles, embroidery, buttons) not appreciably affecting the identity of the good, and minor subassemblies (for example, collars, cuffs, plackets, pockets), will not affect the status of a good as "wholly assembled" in a single country, territory, or insular possession.

The instant hood meets the “wholly assembled” definition because it is composed of two or more components (2 panels of woven cotton flannel material that is coated with an outer surface of compact plastic PVC material; snaps and a textile drawstring) that are assembled in China. Therefore, where the fabric of the article is woven in Korea or Taiwan and the article is wholly assembled in China, we find the conferred country of origin to be China.

HOLDING:

The woven cotton hood is classified in subheading 6505.90.2060 HTSUSA, textile category 359, which provides for “Hats and other headgear...: Other: Of cotton, flax or both: Not knitted: Certified hand-loomed and folklore products; and headwear of cotton, Other.” The general column one duty rate is 7.6 percent ad valorem. The conferred country of origin is China.

The designated textile and apparel category may be subdivided into parts. If so, the 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 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 updated weekly and is available for inspection at your local Customs office. The Status Report on Current Import Quotas (Restraint Levels) is also available on the Customs Electronic Bulletin Board (CEBB) which can be found on the U.S. Customs Service Website at www.customs.gov.

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

The holding set forth above applies only to the specific factual situation and merchandise identified in the ruling request. This position is clearly set forth in section 19 CFR 177.9(b)(1). This section states that a ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CFR 177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished, this may affect the determination of country of origin. Accordingly, if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 CFR 177.2.

Sincerely,

Myles B. Harmon, Acting Director

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