CLA-2:CO:R:C:G 085174 SR
Mr. Jack Alsup
Alsup & Associates
P.O. Box 1251
Del Rio, TX 78841
RE: Cap and a cap crown
Dear Mr. Alsup:
This is in reference to your letter dated June 16, 1989,
requesting the tariff classification of a cap and a cap crown
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA). Your request for the classification of
visors was issued by Customs in New York. Samples produced in
Mexico were submitted.
FACTS:
The merchandise at issue is a cap and a cap crown. The cap
consists of a material that is 65 percent man-made fiber and 35
percent cotton. It is a standard cap with a crown and bill and
it is adjustable in the back. The words "The Classic" are
embroidered on the front of the crown.
The crown is made of a 65 percent polyester/35 percent
cotton woven fabric with an interior stiffener made of 100
percent cotton woven fabric. The importer states that the
combined weight of the cotton in the outer shell and the interior
stiffener outweighs the man-made fibers. The crown will be made
into a cap similar to the one at issue in this ruling. The crown
has the word "Titleist" embroidered on the front.
ISSUE:
What is the classification of the cap and cap crown at
issue?
-2-
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes, and provided
such headings or notes do not otherwise require, according to
[the remaining GRI's taken in order]." Heading 6505, HTSUSA,
provides for hats and other headgear, made up from textile
material, whether or not lined or trimmed. The hat at issue is
made-up of a poly/cotton blend. The chief weight of the hat is
provided by the man-made fibers. According to GRI 1, the
completed caps at issue must be classified under Heading 6505,
HTSUSA.
With respect to the cap crowns, GRI 2(a), HTSUSA, states:
Any reference in a heading to an article shall be taken
to include a reference to that article incomplete or
unfinished, provided that, as entered, the incomplete or
unfinished article has the essential character of the
complete or finished article.
The cap crown at issue does have the essential character of a
hat. It covers the head and could be worn as a hat. In its
unfinished state it resembles a beanie. The chief weight of the
crown is cotton.
HOLDING:
The cap at issue is classifiable under subheading
6505.90.8060, HTSUSA, as hats and other headgear, made up of
textile fabric, whether or not lined or trimmed, of man-made
fibers, other, not in part of braid, other, other. The textile
category number is 659, and the rate of duty is 22 cents per
kilogram, and 8 percent ad valorem.
The cap crown is classifiable under subheading 6505.90.2500,
HTSUSA, as hats and other headgear, of textile fabric, whether or
not lined or trimmed, other, of cotton, not knitted, other. The
textile category number is 859, the rate of duty is 8 percent ad
valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference