CLA-2 CO:R:C:G 084108 DFC
Mr. C. Di Prinzio
A.N. Deringer, Inc.
30 West Service Road
Champlain, New York 12919-9703
RE: Tariff classification of a hat produced in Taiwan
Dear Mr. Di Prinzio:
In a letter dated March 28, 1989, you inquired as to the
tariff classification of hat. A sample was submitted for
examination.
FACTS:
The sample hat was made from 100 percent polypropylene
strips that measure approximately 1.25 cm in width and are in a
plaited state. The hat was constructed by sewing the strips
spirally together, starting from the crown where each spiral
overlaps the previous one. The hat has a brim of the same
construction.
ISSUE:
Are the polypropylene strips considered a textile or a
plastic for tariff purposes?
LAW AND ANALYSIS:
Heading 5404, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), provides in part for strip and the
like (for example artificial straw) of synthetic textile
materials of an apparent width not exceeding 5mm. The
Explanatory Note to this heading reads in pertinent part as
follows:
(2) Strip and the like, of synthetic textile materials.
The strips of this heading are flat, of a width not
exceeding 5mm, either produced by extrusion or cut
from wider strips or from sheets.
-2-
Information before this office is that the strips in their
unplaited condition measure less than 5mm in width.
Consequently, they are considered to be of textile material for
tariff purposes.
The sample hat is classifiable under subheading
6504.00.9015, HTSUSA, as hats and headgear, plaited or made by
assembling strips of any material, whether or not lined or
trimmed, other, sewed, of man-made fibers.
HOLDING:
The hat is classifiable under subheading 6504.00.9015,
HTSUSA, with duty at the rate of 7.2 percent ad valorem. The
applicable 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, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc AD NY Seaport 1cc R. Eyskens
1cc John Durant
1cc Legal Reference
1cc Port Dir Champlain
cahill lib/peh