CO:R:C:G 087539 CRS
Ms. Sue Allpass
Vice President
Management Information Services, Inc.
1864-D Independence Square
Dunwoody, Georgia 30338
RE: Cap with solar cell, motor and plastic visor has essential
character of plastic; solar cell visor classifiable as
headgear of Chapter 65; modification of HRLs 085744 and
085414 dated December 8, 1989, and HRL 085390 dated
December 14, 1989; country of origin marking.
Dear Ms. Allpass:
This is in reply to your letter dated May 21, 1990, to the
District Rulings Coordinator, Savannah, Georgia, concerning the
classification of solar cell fun hats under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA). You have also
enquired as to country of origin marking requirements. A sample
was provided.
FACTS:
The merchandise in question consists of four styles of solar
cell fun hats. Styles 2021A and 2022A are sun visors consisting
of a solar cell, plastic visor and motor, and a nylon strap which
encircles the head. The only difference between the two styles
is color.
Styles 3031B and 3032B are baseball style caps of 100
percent nylon, mesh, solar cell, motor and plastic visor. Once
again, the only distinction between the styles is color.
The solar cell fun hats are imported from Taiwan and are
designed to keep the wearer's face and brow cool while in the
sun. The hats will be packed one cap per box, and thirty six
boxes to a carton. It is anticipated that the merchandise will
be entered through the ports of Savannah, Atlanta, Los Angeles or
San Francisco.
ISSUE:
1) Whether styles 3031B and 3032B, consisting of a nylon
cap, plastic visor, solar cell and motor, are considered to be
made up from textile fabric such that they are classifiable in
heading 6505, HTSUSA; or whether they are classifiable as other
headgear in heading 6506, HTSUSA.
2) Whether styles 2021A and 2022A, which are akin to sports
visors, are classifiable as headgear of Chapter 65, HTSUSA.
LAW AND ANALYSIS:
Articles are classified under the HTSUSA in accordance with
the General Rules of Interpretation (GRIs). GRI 1 provides that
articles are to be classified according to the terms of the
headings and any relative section or chapter notes and, provided
the headings or notes do not otherwise require, according to the
remaining GRIs taken in order.
Styles 3031B and 3032B
With regard to styles 3031B and 3032B, two headings are
potentially applicable. 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. However, heading 6506, HTSUSA,
which covers other headgear, whether or not lined or trimmed, is
also applicable to the instant merchandise.
The style 3031B and 3032B fun hats consist of a textile cap,
plastic visor, solar cell and motor. GRI 2(b) extends headings
which refer to a particular material to combinations of that
material with other materials. As the cap portion of styles
3031B and 3032B is made from nylon in combination with other
materials, the solar cell fun caps are prima facie classifiable
in heading 6505, as well as heading 6506. Pursuant to GRI 2(b),
goods consisting of more than one material, or which are prima
facie classifiable in two or more headings, are to be classified
according to the principles of rule 3. GRI 3(a) provides that
the heading which provides the most specific description is to be
preferred to one which is more general. Here neither heading is
more specific since both provide for headgear.
When goods cannot be classified by reference to GRI 3(a),
GRI 3(b) provides that they are to be classified as if they
consisted of the material which gives them their essential
character; however, this method relates only to mixtures,
composite goods consisting either of different materials or
different components, or goods put up in sets for retail sale.
The solar cell fun hats are composite goods in that they consist
of different materials (textiles, plastic) and components (solar
cell, motor, fan).
It could well be argued that each one of these materials or
components constitutes the essential character of the style 3031B
and 3032B fun hats. Nevertheless, Customs is of the view that
the plastic visor contributes more to the article than do the
other materials or components. Not only does it screen the face,
but it provides the platform for the solar cell, and contains the
motor and fan, which itself is made from plastic. Thus, while
the textile portion of the cap encircles the head, the visor is
the basis for all that which distinguishes the "fun caps" from
ordinary headgear. Consequently, as it is the plastic visor
which imparts the hats' essential character, the hats cannot be
classified as headgear made up from textile fabric.
Moreover, Customs considers that this result finds support
in the Explanatory Notes (February 1990), which constitute the
official interpretation of the Harmonized System at the
international level (four and six digits). According to EN
65.05, at 884-885, the range of headgear embraced by the heading
6505 includes hats made up from textile fabric, berets, skull-
caps, fezzes, peaked caps, mortar-boards, nurses' headcaps, nuns'
headdresses, pith helmets, sou'westers, hoods and top hats. In
contrast, EN 65.06, at 885, states that heading 6506 covers such
articles as safety headgear, and hats and headgear of various
materials including leather, fur, flowers and metal. Thus in
contrast with heading 6505, heading 6506 covers a relatively more
uncommon, distinctive and varied range of headwear, a grouping
into which the solar cell fun hats appropriately fall.
Styles 2021A and 2022A
Heretofore, sports visors and similar articles consisting of
a shade projecting over the forehead and an attached headband,
have not been classified as headgear of Chapter 65, HTSUSA, since
they do not cover the head. Instead, visors have been
classified, depending on their constituent material, in headings
3926 (other articles of plastic), heading 6117 (other made up
clothing accessories, knitted or crocheted), and heading 6217
(articles of apparel and clothing accessories, not knitted or
crocheted). See HRL 085744 dated December 8, 1989, HRL 085414
dated December 8, 1989, and HRL 085390 dated December 14, 1989.
The holdings in these rulings were based on the definition
of headgear as defined by The Random House Dictionary of the
English Language (Unabridged Edition 1983) as consisting of "any
covering for the head, esp. a hat, cap, bonnet, etc." Thus we
stated, for example, in HRL 085744:
The visors at issue neither cover the head, nor do they
provide any protection for the head. Instead, they function
primarily to shade the eyes from sunlight. Therefore, the
visors at issue are not classifiable as headwear.
In essence, this position represented a continuation of the
practice under the Tariff Schedules of the United States (TSUS),
the predecessor to the HTSUSA.
Nevertheless, the General Explanatory Note to Chapter 65,
HTSUSA, suggests a broader concept of headgear than existed under
the TSUS.
With the exception of the articles listed below this
Chapter covers 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.).
It also covers hair-nets of any material and certain
specified fittings for headgear.
The hats and other headgear of this Chapter may
incorporate trimmings of various kinds and of any material,
including trimmings made of the materials of Chapter 71.
This Chapter does not include:
(a) Headgear for animals (heading 42.01).
(b) Shawls, scarves, mantillas, veils and the like (heading
61.17 or 62.14).
(c) Headgear showing signs of appreciable wear and
presented in bulk, bales, sacks or similar bulk
packings (heading 63.09).
(d) Wigs and the like (heading 67.04).
(e) Asbestos headgear (heading 68.12).
(f) Doll's hats, other toy hats or carnival articles
(Chapter 95).
(g) Various articles used as hat trimmings (buckles,
clasps, badges, feathers, artificial flowers, etc.)
when not incorporated in headgear (appropriate
headings).
While visors are not specifically mentioned, by the same token
they are not expressly excluded from Chapter 65. Since visors
are a fairly common article, we deem this to be significant.
Moreover, we also find the broad language of the General
Explanatory Note significant, providing as it does that Chapter
65 covers "other headgear of all kinds, irrespective of the
materials of which they are made and of their intended use."
Under Schedule 7, Part 1, Subpart B of the TSUS the term
"headwear" was defined as including "caps...and all other head
coverings, of whatever material composed" (emphasis added).
Contrasting the two, the language of the HTSUSA is more expansive
and does not restrict headgear to head coverings. As a result,
articles such as hair-nets and snoods, which were not deemed
"headwear" under the TSUS, are considered "headgear" under the
HTSUSA.
The Encyclopedia Americana (International Edition 1980)
defines the term "hat" as follows:
HAT, strictly, a head covering that has a crown and a brim.
Loosely, the term is used for many kinds of headgear. Since
earliest times, men have created a great range of headgear,
from fitted caps to draped or wrapped veils, turbans and
bands. Almost every kind of material has been used - fur,
fabric, metal, straw, horns, jewels, feathers, flowers,
lace, glass and synthetic materials. (emphasis added).
Mary Brooks Picken's, The Fashion Dictionary (3rd ed. 1973),
provides examples of numerous forms of headgear. Among these we
note a chignon, "a little cap...to be worn over the bun of a
chignon." Picken's at 52. Thus a chignon covers only a knot or
coil of hair at the back of the neck rather than covering the
crown of the head. Among the various types of hats is included
an open-crown hat, a "hat with complete brim and partial crown,
the center being left open so that hair shows through. Popular
when hair is dressed high on the head." Picken's at 180.
Similarly, turbans include an open-crown version. Picken's at
184.
Given the broad definition of headgear under the HTSUSA and
the wide range of articles which lexographic and other sources
include under the rubric of hats, caps, etc., Customs is of the
view that headgear as used in the terms of the headings of
Chapter 65, includes such articles as visor caps. Indeed, we are
of the opinion that to hold otherwise would run counter to the
rule of specificity of GRI 3(a) which provides in pertinent part:
The heading which provides the most specific description
shall be preferred to headings providing a more general
description.
As heading 6506, HTSUSA, provides for other headgear, and since
styles 2021A and 2022A are worn on the head and provide shade for
the eyes and face, heading 6506 is, in Customs' view, more
specific than headings which provide, e.g., for other articles of
plastic, for other made up clothing accessories, or for articles
of apparel and clothing accessories.
Consequently, Customs no longer adheres to the position that
an article must cover the head or crown in order to be classified
as headgear and thus visors, including styles 2021A and 2022A,
are classifiable in heading 6505, HTSUSA. This is not to state,
however, that all articles worn on the head are now classifiable
as headgear. Certain articles (wigs, shawls, veils) which may be
worn on the head are excluded from Chapter 65 either by the
Chapter Notes or the Explanatory Notes, while other articles such
as headphones are provided for in heading 8518, HTSUSA. Finally,
we do not consider headbands, sweatbands and barrettes, which are
worn on the head or in the hair in order to keep hair out of the
eyes or off the forehead, to be classifiable as headgear.
Country of Origin Marking
You have also enquired as to the applicable country of
origin marking requirements. Section 304 of the Tariff Act of
1930, as amended (19 U.S.C. 1304), provides that, unless
excepted, every article of foreign origin imported into the
United States shall be marked in a conspicuous place as legibly,
indelibly, and permanently as the nature of the article will
permit, in such a manner as to indicate to the ultimate purchaser
in the United States the English name of the country of origin of
the article. The hats are made in Taiwan and should therefore be
marked in English so as to indicate this fact (e.g., "Made in
Taiwan").
HOLDING:
The four types of solar cell fun caps at issue, styles
2021A, 2022A, 3031B and 3032B are classifiable in subheading
6506.91.0060, HTSUSA, under the provision for other headgear,
whether or not lined or trimmed, other, of rubber or plastics,
other, and are dutiable at the rate of 2.4 percent ad valorem.
Pursuant to section 177.9, Customs Regulations (19 CFR
177.9), HRLs 085744 and 085414 of December 8, 1989, and HRL
085390 of December 14, 1989, are modified in conformity with the
foregoing.
The hats should be marked with the country of origin
pursuant to section 304 of the Tariff Act of 1930 (19 U.S.C.
1304).
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,
Harvey B. Fox
Director, Office of
Regulations and Rulings