CLA-2:CO:R:C:G 085207 SER
Ms. Doreen Wai
Second Secretary
Hong Kong Economic & Trade Affairs
British Embassy
1233 20th Street, N.W. Suite 504
Washington, D.C. 20036
RE: Polyethylene rain bonnet
Dear Ms. Wai:
This is in reference to your letters of May 15, May 30, and
June 7, 1989, requesting the tariff classification, under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA), of polyethylene rain bonnets from Hong Kong. A sample
was submitted.
FACTS:
The merchandise at issue is a rain bonnet with a 100
percent clear polyethylene (plastic) outershell and a 100
percent nylon knitted lining. It has a front extension made
wholly of the clear plastic. The stated weight breakdown is 70.6
percent polyethylene and 29.4 percent nylon.
ISSUE:
What is the proper classification of the polyethylene rain
bonnets under the HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI), taken in order. The
Harmonized System is a detailed goods nomenclature in which all
goods are classified. The systematic detail is such that
virtually all goods are classifiable by application of GRI 1,
that is, according to the terms of the headings and any relative
section or chapter notes.
-2-
Chapter 65 is a section of the HTSUSA which deals with
headgear. Heading 6506, HTSUSA, provides for other headgear,
whether or not lined or trimmed. The Explanatory Notes
constitute the official interpretation of the tariff at the
international level. The Explanatory Notes to 6506 provide that
this heading covers all hats and headgear not classified in the
preceding headings of Chapter 65 or in Chapters 63, 68 or 95.
No provisions of the other Chapters noted in the Explanatory
Notes describe the merchandise at issue. The merchandise at
issue is described, however, by subheading 6506.91.0060, HTSUSA.
HOLDING:
The merchandise at issue, classifiable under GRI 1, is
properly classified in subheading 6506.91.0060, HTSUSA, which
provides for other headgear, whether or not lined or trimmed:
other; of rubber and plastics, other. The rate of duty is 2.4
percent ad valorem. This item is not subject to quota.
Sincerely,
John Durant, Director
Commercial Rulings Division