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HQ 967314




November 19, 2004

CLA-2: RR:CR:TE: 967314 BtB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.9045

Mr. Richard LoCurto
Cassin
150 West 30th Street, 5th Floor
New York, NY 10001

RE: Tariff classification of certain knit and fur hats from China; Revocation of NY J85862

Dear Mr. LoCurto:

On July 22, 2003, our New York office issued to you New York Ruling Letter (NY) J85862, classifying three knit and fur hats from China under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Upon review of that ruling, we have found that the classifications provided for the three hats are in error. This ruling letter, HQ 967314, hereby revokes NY J85862.

Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993), notice of the proposed revocation of NY J85862 was published in the Customs Bulletin, Volume 38, Number 42, on October 13, 2004. No comments were received in response to this notice.

FACTS:

We are referring to the classifications provided for the “Style CA1022R” hat, the “Style CA1022M” hat, and the “Style CA1022F” hat (collectively, the “hats”). The hats are identical in style, but are made with different types of fur which is attached to the outside of the crown. When the hats are viewed, you see the knit portion on the top of the head and the fur around the circumference of the head.

The hats have a knit crown of 70% cashmere and 30% silk. The “Style CA1022R” hat has rabbit fur attached to the crown, while the “Style CA1022M” has mink fur, and the “Style CA1022F” has fox fur.

In NY J85862, the hats were classified in subheading 6505.90.3090, HTSUSA, which provides for: “Hats and other headgear : Other: Of wool: Knitted or crocheted or made up from knitted or crocheted fabric, Other: Other.”

ISSUE:

What is the classification of the hats?

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).

Section Xl, Note 2(A), HTSUSA, states, in pertinent part, that "[g]oods classifiable in chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over each other single textile material." Subheading Note 2(A) to Section XI, HTSUSA, states that “[p]roducts of chapters 56 to 63 containing two or more textile materials are to be regarded as consisting wholly of that textile material which would be selected under note 2 to this section for classification of a product of chapters 50 to 55 or of heading 5809 consisting of the same textile materials.” Additional U.S. Rule of Interpretation 1(d), HTSUSA, provides that "the principles of section XI regarding mixtures of two or more textile materials shall apply to the classification of goods in any provision in which a textile material is named.”

It should be understood that Section XI, Note 2(A) applies to only material and only to the chapters and headings listed therein while Subheading Note 2(A) to Section XI makes Section Note 2(A) applicable to articles of textile material classifiable in Section XI. Further, Additional U.S. Rule of Interpretation 1(d) then makes Subheading Note 2(A) applicable to textile articles outside Section XI. Consequently, as the hats are textiles articles in which cashmere predominates by weight over silk, we will classify the hats as if consisting wholly of cashmere.

The EN to heading 6505 state that hats are classified in that heading regardless of whether they have been lined or trimmed. We consider the fur attached to the crown of each of the hats to be trimming. Therefore, the fur does not affect the classification of the hats.

In NY J85862, the hats 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:

The “Style CA1022R” hat, the “Style CA1022M” hat, and the “Style CA1022F” hat 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.

NY J85862, dated July 22, 2003, is hereby revoked. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.

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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