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HQ 967200





September 17, 2004

CLA-2: RR:CR:TE: 967200 BtB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.9045

Ms. Mindy Hu
The Glove Source, Inc.
9104 Guilford Rd., Suite 1-D
Columbia, MD 21046

RE: Tariff classification of certain baseball caps, eight-quarter caps, and driving caps

Dear Ms. Hu:

On June 25, 2003, our New York office issued to you Preclassification Decision (PC) J84187, classifying a variety of hats, caps, and berets under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Upon review of the decision, we have found that the classifications provided for several of the articles are in error. This ruling letter, HQ 967200, hereby supercedes PC J84187 in regard to the classifications of those articles.

FACTS:

We are referring to the classifications provided for baseball cap style numbers 7501, 7541, 7503, and 7525; eight-quarter cap style numbers 7601 and 7602; and driving cap style numbers 7401, 7441, 7403, and 7425. The four styles of baseball caps are identical except for color and will hereinafter be collectively referred to as the “baseball caps.” The two styles of eight-quarter caps are identical except for color and will hereinafter jointly be referred to as the “eight-quarter caps.” The four styles of driving caps are identical except for color and will hereinafter be referred to as the “driving caps.”

In PC J84187, the baseball caps, eight-quarter caps, and driving caps were classified in subheading 6505.90.4090, HTSUSA, which provides for: “Hats and other headgear : Other: Of wool: Other, Other: Other.”

The baseball caps, eight-quarter caps, and driving caps have shells of 100% cashmere and linings of 100% polyester.

ISSUE:

What is the classification of the baseball caps, eight-quarter caps, and driving caps?

LAW AND ANALYSIS:

Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides, in part, that classification decisions are to be "determined according to the terms of the headings and any relative section or chapter notes." In the event that goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied, in order. The Harmonized Commodity Description and Coding System Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level (for the 4 digit headings and the 6 digit subheadings) and facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI. While neither legally binding nor dispositive of classification issues, the EN provide commentary on the scope of each heading of the HTSUSA and are generally indicative of the proper interpretation of the headings. See T.D. 89-80, 54 Fed. Reg. 35127-28 (Aug. 23, 1989).

Chapter 51 of the HTSUSA covers wool, fine or coarse animal hair, horsehair yarn and woven fabric. Note 1 to Chapter 51 reads, in pertinent part:

1. Throughout the tariff schedule:

(a) “Wool” means the natural fiber grown by sheep or lambs;

(b) “Fine animal hair” means the hair of alpaca, llama, vicuna, camel, yak, Angora, Tibetan, Kashmir or similar goats (but not common goats), rabbit (including Angora rabbit), hare, beaver, nutria or muskrat[.]

Kashmir goats are also known as “cashmere goats” and their hair is also known as “cashmere.”

(Emphasis added).

The cashmere shells of the instant baseball caps, eight-quarter caps, and driving caps impart the essential character to the caps. While we have recognized that linings do impart desirable and, sometimes, necessary features to apparel articles, it is generally the outer shell which creates the article and, thus, imparts the essential character. See, e.g., HQ 952437, dated October 23, 1992. Furthermore, the EN to heading 6505 state that hats are classified in that heading regardless of whether they have been lined. In PC J84187, the baseball caps, eight-quarter caps, and driving caps were classified as being “of wool” in error. The articles are made of “fine animal hair” (i.e., the hair of the Kashmir goat) as defined in Note 1(b) to Chapter 51, HTSUSA, not “wool” as defined in Note 1(a) to Chapter 51, HTSUSA. Also see NY K85242, dated June 15, 2004, in which we classified a 100% cashmere hat in subheading 6505.90.9045, HTSUSA, which provides for, among other things, textile hats and other headgear of fine animal hair.

HOLDING:

Baseball cap style numbers 7501, 7541, 7503, and 7525; eight-quarter cap style numbers 7601 and 7602; and driving cap style numbers 7401, 7441, 7403, and 7425 are classified in subheading 6505.90.9045, HTSUSA, which provides for "Hats and other headgear : Other: Other, Other: Of fine animal hair." The general rate of duty for these style numbers will be 20.7 cents per kilogram plus 7.5 percent ad valorem. The textile category designation is 459.

This ruling hereby supercedes PC J84187, dated June 25, 2003, in regard to these styles of caps.

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 Textile Status Report for Absolute Quotas, which is available on the CBP website at www.cbp.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 CBP office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

Myles B. Harmon, Director

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