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 > 2004 HQ Rulings > HQ 967225 - HQ 967474 > HQ 967315

Previous Ruling Next Ruling
HQ 967315




November 19, 2004

CLA-2: RR:CR:TE: 967315 BtB

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.9045

Mr. Roger Evans
La Llama Enterprises Ltd.
2416 Black Franks Drive
Nanaimo, BC V9T 3K5
Canada

RE: Tariff classification of a certain hat from Peru; Modification of NY H83073

Dear Mr. Evans:

On August 3, 2001, our New York office issued to you New York Ruling Letter (NY) H83073, classifying two scarves and one hat from Peru under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Upon review of that ruling, we have found that the classification provided for the hat is in error. This ruling letter, HQ 967315, hereby modifies NY H83073 in regard to the classification of that hat.

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 modification of NY H83073 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 classification provided for the “Style A-017 beret hat.” The hat is a “beret style hat with a button at the top and a fabric lining.” The outer shell of the hat is composed of woven alpaca wool fabric. The composition of the fabric lining is not known.

In NY H83073, the hat was classified in subheading 6505.90.4090, HTSUSA, which provides for: “Hats and other headgear : Other: Of wool: Other, Other: Other.”

ISSUE:

What is the classification of the hat?

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[.]

(Emphasis added).

The woven alpaca wool fabric shell imparts the essential character to the hat.

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 NY H83073, the hat was classified as being “of wool” in error. The hat is made of “fine animal hair” (i.e., the hair of the alpaca) 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 G83565, dated November 13, 2002, in which we classified two hats composed of knitted alpaca fabric in subheading 6505.90.9045, HTSUSA, which provides for, among other things, textile hats and other headgear of fine animal hair.

HOLDING:

The “Style A-017 beret hat” is 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 the hat will be 20.7 cents per kilogram plus 7.5 percent ad valorem. The textile category designation is 459.

NY H83073, dated August 3, 2001, is hereby modified in regard to the classification of the “Style A-017 beret hat.” 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

Previous Ruling Next Ruling

See also: