CLA-2 CO:R:C:T 950365 CC
Norman L. Coghlan
President
Coghlan's Ltd.
121 Irene St.
Winnipeg, MB, Canada R3T 4C7
RE: Classification of mosquito head nets; classifiable in
Heading 6505
Dear Mr. Coghlan:
This letter is in response to your inquiry of September 9,
1991, requesting the tariff classification of mosquito head nets.
Samples were submitted for examination.
FACTS:
The merchandise at issue is a mosquito head net, designated
by you as style no. 8941. It measures approximately 16 inches
in length and is made of knitted net fabric of man-made fibers.
There is braided elastic at the base that serves to keep this
merchandise secured. The submitted merchandise is worn to
protect the face and neck from mosquitos.
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 65, HTSUSA, provides for headgear and parts thereof.
According to the Explanatory Notes, the official interpretation
of the HTSUSA at the international level, this chapter covers the
following articles: hat-shapes, hat-forms, hat bodies and hoods,
and hats and other headgear of all kinds, irrespective of the
materials of which they are made and of their intended use
(daily wear, theatre, disguise, protection, etc.).
Heading 6505, HTSUSA, 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; hair-nets of any material, whether or not lined or
trimmed.
Webster's Third New International Dictionary, Unabridged
(1986) defines headgear as "1 a: a covering for the head (as a
hat, cap, bonnet) b : a protective device for the head (as a
soldier's helmet or a welder's helmet." This merchandise, which
covers and protects the head, meets the definition of headgear.
In addition, we see nothing in the Explanatory Notes that would
exclude the submitted merchandise from being classified in
Heading 6505. Consequently the merchandise at issue is
classifiable in Heading 6505.
The submitted mosquito head net has braided elastic which
functions to keep this merchandise in place. This article
would be considered in part of braid in application of General
Note 7 of the HTSUSA. As a result, this merchandise is
classifiable under subheading 6505.90.50, HTSUSA, which provides
for headgear of man-made fibers, knitted or crocheted or made up
from knitted or crocheted fabric, wholly or in part of braid.
HOLDING:
The merchandise at issue is classified under subheading
6505.90.5090, 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; hair-nets of any material, whether or not lined or
trimmed, other, of man-made fibers, knitted or crocheted or made
up from knitted or crocheted fabric, wholly or in part of braid,
other, other. The rate of duty is 7.2 percent ad valorem, and
the textile category is 659.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
The designated textile and apparel category may be
subdivided into parts. If so, 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 that you check, close to the time of shipment, the Status
Report On Current Import Quotas (Restraint Levels), an internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division