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NY L81560




January 20, 2005

CLA-2-65:RR:NC:3:353 L81560

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.8090

Ms. Angela Sargent
Kinco International, Inc.
4286 N.E.185th Avenue
Portland, OR 97230-4967

RE: The tariff classification of cap/visor from China.

Dear Ms. Sargent:

In your letter dated December 14,2004, you requested a classification ruling.

Your submitted sample, Style F3036W is made of woven 100% polyester fabric. The item is a baseball style cap in which the crown zips off to leave a visor underneath. The item functions as a visor or as a hat. The item is packed in a small zippered same fabric pouch.

The article is considered a composite good in which the components can function as a visor or as a cap. No one component or function provides the essential character of the article and it is therefore classifiable under GRI 3(c), which provides for classification under the heading which occurs last in numerical order among those which equally merit consideration. In this instance 6505.90.8015, HTS (visor) vs. 6505.90.8090, HTS (cap).

The applicable subheading for style F3036W will be 6505.90.8090, Harmonized Tariff Schedule of the United States (HTS), which provides for hats and 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 . . .: other: of man-made fibers: other: not in part of braid, other: other: other. The duty rate will be 18.7 cents per kilogram plus 6.8 percent ad valorem.

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,

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