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HQ 964184




July 12, 2002

CLA-2 RR:TC:TE 964184 TMF

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.2060

Patrick Pascarella,
Viking Sea Air Freight, Inc.
486 Sunrise Highway
Rockville Center, New York 11570

RE: Classification of polyurethane plastic-coated woven headwear from China

Dear Mr. Pascarella:

This letter is in response to your letter dated May 1, 2000, to the U.S. Customs National Commodity Specialist Division, in which you requested a tariff classification ruling on two styles of polyurethane plastic-coated, woven cotton headwear under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The two samples, along with your letter, were submitted to our office for a reply.

FACTS:

Style R6HA001 is a bucket style hat that is constructed of polyurethane plastic-coated, woven 100% cotton fabric. It is fully lined and features two styles of polyurethane coating (one is sprayed and the other is embossed). It also has a flat 7.5-inch diameter top, two crown panels, and a zippered compartment at the front crown panel along with a 1.75-inch brim.

Style R6HA003 is a baseball style cap that is constructed of polyurethane plastic-coated cotton fabric. It also has six panels of coated fabric that are sewn together to form a crown, an adjustable fabric strap at the rear of the crown, and a peak and inner headband. The underside of the peak has polyurethane plastic-coated woven cotton fabric and the inner headband contains textile wadding.

ISSUE:

What is the proper classification of these two styles of polyurethane plastic-coated woven cotton headwear 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).

The HTSUSA provisions under consideration are as follows:

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:
Certified hand-loomed and folklore products; and headwear of cotton, 6505.90.2060 Other

Other,
6505.90.2590 Other

Both styles of headwear are composed of polyurethane plastic-coated, woven cotton. Both styles are headgear as they entirely cover the wearer’s head. 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). In the instant case, the merchandise is described in a manner that meets both definitions aforementioned. Further, one of the articles meets the definition of the term “cap,” defined in Merriam, as “a head covering especially with a visor and no brim.”

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 hair-nets 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.

Style R6HA003, the baseball style cap, is a type of headgear that is composed by sewing cut components of polyurethane-coated, cotton fabric together. The EN to heading 6505 state that the heading covers:

[H]ats and headgear (whether or not lined or trimmed) made directly by knitting or crocheting (whether or not fulled or felted), or made up from lace, felt or other textile fabric in the piece, whether or not the fabric has been oiled, waxed, rubberised or otherwise impregnated or coated.

It also includes hat-shapes made by sewing, but not hat-shapes or headgear made by sewing or otherwise assembling plaits or strips (heading 65.04).

The EN also state, in pertinent part, that the heading includes “Headgear made up from woven fabric, lace, net fabric, etc., such as chefs’ hats, nuns’ head-dresses, nurses’ or waitresses’ caps, etc., having clearly the character of headgear.” As both of the instant articles are made of 100% woven cotton that has been coated with polyurethane plastic, they are classifiable within this heading.

In sum, as subheading 6505.90.20 provides eo nomine for headwear of cotton, we find that the merchandise is properly classified in subheading 6505.90.2060, HTSUSA. For additional rulings consistent with this determination, see HQ 958958, dated September 12, 1997 (classifying three separate styles of cotton caps within subheading 6505.90.2060, HTSUSA) and HQ 087825, dated September 5, 1990 (modifying HQ 087060, dated August 17, 1990 and classifying a woven 100% cotton twill cap within subheading 6505.90.2060).

HOLDING:

Headwear R6HA001 and R6HA003 are classified in subheading 6506.90.2060, 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 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.

Sincerely,

Myles B. Harmon, Acting Director,

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