CLA-2 CO:R:C:G 085015 D.F.C.
Mr. Bob Katz
Ira G. Katz, Inc.
33-00 Northern Blvd.
Long Island City, N.Y. 11101
RE: Tariff classification of a hat made in Taiwan.
Dear Mr. Katz:
Your letter dated June 2, 1989, addressed to our New York
office concerning the tariff classification of a hat, has been
referred to this office for a direct reply to you. A sample
cutting of a hat body was submitted for examination.
FACTS:
The sample designated as style 78-7 is a partially
completed hat. It is made of a warp knit braid stitched in a
circular fashion to form the body and brim. The braid is
manufactured of polypropylene strips not over 1mm in width
and is held together by nylon monofilament yarn.
ISSUE:
Are the polypropylene strips considered a textile or a
plastic for tariff purposes?
-2-
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.
Inasmuch as the polyproplene strips measure less than 5mm
in width, 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
6cc Ad NY Seaport
1cc Legal Reference
1cc Commerce
D. Cahill library/085015