United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J81636 - NY J81682 > NY J81662

Previous Ruling Next Ruling
NY J81662




March 20, 2003

CLA-2-65:RR:NC:3:353 J81662

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.6090

Ms. DeeDee A. DeSmet
Columbia Sportswear Company
14375 NW Science Park Drive
Portland, OR 97229

RE: The tariff classification of a knit hat from Taiwan.

Dear Ms. DeSmet:

In your letter dated March 4, 2003 you requested a classification ruling. The sample is being retained by Customs.

The submitted sample is a Style CU8342 Labrador Beanie. The upper crown, covering approximately 5 inches from the top of the head, is constructed of 100% knit polyester fleece fabric; the band of the hat, approximately 3¼ inches wide, is constructed of knit 100% wool fabric. The entire hat is lined with 100% knit polyester fleece fabric.

The hat is form fitting and the band is an integral part of the crown, not a cuff or brim. The polyester fabric and the wool fabric are equally important to the construction of the hat. As there is no essential character, classification will be in the heading which occurs last in numerical order in the HTS.

The question arises as to whether the hat requires a category 459 visa because the item is one “containing 23 percent or more by weight of wool” or whether it requires a category 659 visa because it is being classified according to the 100% polyester fabric. HRL 081467 dated February 8, 1988 states that “where a subheading refers to a garment ‘containing’ a percentage of a named fiber, it is legally consistent to consider only that portion of the garment which was considered in determining the applicable superior heading and/or subheading.” As the subheading was determined by the knit 100% polyester fleece fabric, the wool fabric need not be taken into consideration for visa purposes.

The applicable subheading for the Style CU8342 Labrador Beanie will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, OtherOf man-made fibers: Knitted or crocheted or 22 cents per kilogram plus 7.7% ad valorem.

The Style CU8342 Labrador Beanie falls within textile category designation 659. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: