CLA-2:CO:R:C:G 084888 SR
Mr. F.D. O'Neal
Bags by Frances, Inc.
Dainty Debs
P.O. Box 217
Forest Park, Georgia 30050
RE: Classification of hats
Dear Mr. O'Neal:
This is in reference to your letter dated May 25, 1989,
requesting the classification of hats under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). Samples
produced in Taiwan were submitted.
FACTS:
The merchandise at issue is hats made from 100 percent
polypropylene strips. The polypropylene strips have been plaited
and are under 5 millimeters in the apparent width. The hats are
made by sewing the strips spirally together, starting from the
crown where each spiral overlaps the previous one. They have
been blocked to shape and their brims are made in the same
manner. The hats have not been lined or trimmed.
ISSUE:
Whether the polypropylene strips are considered a textile or
a plastic for classification purposes.
LAW AND ANALYSIS:
Heading 6504, HTSUSA, provides for hats and other headgear,
plaited or made by assembling strips of any material, whether or
not lined or trimmed. Further breakout of the tariff is
-2-
determined by whether the strips are considered plastics or
textile. Heading 5404, HTSUSA, provided in part for strip and
the like (for example artificial straw) of synthetic textile
materials of an apparent width not exceeding 5 mm. The
Explanatory Notes provide the official interpretation of the
tariff at the international level. The Explanatory Notes to
heading 5404, HTSUSA, read in part as follows:
(2) Strip and the like, of synthetic textile materials.
The strips of this heading are flat, of a width not
exceeding 5 mm, either produced by extrusion or cut from
wider strips or from sheets.
The strips that makeup the hats at issue measure less than 5 mm
in width, and therefore are considered to be of textile material.
HOLDING:
The merchandise at issue is classifiable under subheading
6504.00.9015, HTSUSA, as hats, plaited or made by assembling
strips of any material, whether or not lined or trimmed, other,
sewed, of man-made fiber.
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 issuance
of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference