CLA-2 CO:R:C:T 950306 CC
Paul M. Pidcock
President
Pam Engineering Company Limited
395 Ross Ave. East
Timmins, Ontario P4N 5X4
Canada
RE: Classification of a golf cap; classifiable in Heading 6505;
50/50 polyester-cotton blend; GRI 3(c); Customs laboratory
Dear Mr. Pidcock:
This letter is in response to your inquiry, requesting the
tariff classification of a golf cap. A sample was submitted for
examination.
FACTS:
The merchandise at issue, designated by you as a "golfer's
cap," is a cap with a visor. The entire outer surface of the cap
is made of a woven blend of 50 percent cotton and 50 percent
polyester fabric. Attached to the underside of the visor is a
small flip-down mirror. This merchandise is described as a
golfer's aid, especially in putting, designed to improve a
golfer's ability to practice the game. This merchandise is
manufactured in Canada.
ISSUE:
Whether the merchandise at issue is classifiable in Heading
6505 of the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA)?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Chapter 95, HTSUSA, provides for games and sports equipment,
among other articles. Note 1(g) to Chapter 95 excludes "sports
headgear of chapter 65" from classification in Chapter 95.
Consequently the merchandise at issue is not classifiable in
Chapter 95.
The merchandise at issue is made of two major components: a
hat and a small mirror. GRI 3(b) provides that mixtures,
composite goods consisting of different materials or made up of
different components, and goods put up in sets for retail sale
shall be classified as if they consisted of the material or
component which gives them their essential character. The hat,
having the greater weight, quantity, and bulk, clearly provides
this merchandise with its essential character. Consequently the
product is classifiable in Heading 6505, HTSUSA, which provides
for hats and other 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.
The entire outer surface is made of the same materials,
which, according to your submissions, is a blend of 50 percent
cotton and 50 percent polyester fabric. Two subheadings,
therefore, are applicable: 6505.90.2590, HTSUSA, (cotton) and
6505.90.8090, HTSUSA (polyester).
Note 2(A) to Section XI states that goods 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. This note is
applicable to the merchandise at issue by Additional U.S. Rule of
Interpretation 1(d) which states 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. Since no one material predominates by
weight in the merchandise at issue, classification in accordance
with GRI 1 is not possible.
For the classification of merchandise stated to be comprised
of 50 percent cotton and 50 percent man-made fiber blended
fabric, the Customs Service will apply the rule established in
GRI 3(c) of the HTSUSA, and require duty payment based on the
subheading which occurs last in numerical order among those which
equally merit consideration. (See e.g., Headquarters Ruling
Letter (HRL) 082946 of December 9, 1988.) Accordingly the
article is classifiable under subheading 6505.90.8090, HTSUSA.
We note that the merchandise may be submitted to a Customs
laboratory for analysis and will be classified in accordance with
the results of that analysis.
HOLDING:
The merchandise at issue is classified under subheading
6505.90.8090, HTSUSA, which provides for hats and other 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 textile category is 659.
Articles that meet the definition of "goods originating in
the territory of Canada" (see General Note 3(c)(vii)(B), HTSUSA)
are normally subject to reduced rates of duty under the United
States-Canada Free Trade Agreement Implementation Act of 1988.
If the merchandise constitutes "goods originating in the
territory of Canada," the applicable rate of duty is 13.2 cents
per kilogram plus 4.8 percent ad valorem (otherwise, the general
rate of duty is 22 cents per kilogram plus 8 percent ad valorem).
This merchandise may be subject to a laboratory analysis at
the time of entry.
Sincerely,
John Durant, Director
Commercial Rulings Division