CLA-2 CO:R:C:T 088531 CRS
John A. Bessich, Esq.
Follick & Bessich, P.C.
225 Broadway
Suite 500
New York, NY 10007
RE: Sun visors made from plastic and textiles are classifiable
as headgear of textiles pursuant to GRI 1; EN 65.05. HRL 087539
distinguished. Classification at subheading level determined by
essential character pursuant to GRIs 3(b), 6.
Dear Mr. Bessich:
This is in reply to your letter dated January 23, 1991, on
behalf of your client, Arlington Hat Co., Inc., concerning the
classification of visors under the Harmonized Tariff Schedule of
the United States Annotated (HTSUSA). Three sample visors were
submitted with the ruling request.
FACTS:
The merchandise in question is a sun visor or sports visor
consisting of a rigid plastic visor encased in a textile outer
shell. The visor does not completely encircle the head (there
is a four inch gap at the back of the visor) and holds its place
on the wearer's head solely by means of the form-gripping shape
of the hard plastic. The plastic will be covered by a 75 percent
polyester, 25 percent knit cotton fabric described as "taslon"
cloth (visor A); or, a 50 percent woven nylon and 38 percent
polyester, 12 percent knit cotton terry fabric (visor B). Only
samples of the latter type were provided.
The total weight of each individual visor is 58 grams, of
which 48 grams or 83 percent is plastic, and 10 grams or 17
percent is textile. The total material cost of an individual
visor is $0.28, of which $0.17 or 61 percent represents the cost
of the plastic, while $0.11 or 39 percent represents the cost of
the textile.
ISSUE:
Whether the visor in question is classifiable as headgear of
textile fabric and subject to quota, or as other headgear, not
subject to quota.
LAW AND ANALYSIS:
Articles are classified under the HTSUSA in accordance with
the General Rules of Interpretation (GRIs). GRI 1 provides that
articles are classifiable 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.
The headings in question are heading 6505, HTSUSA, which
provides for inter alia, hats and other headgear, knitted or
crocheted, or made up from lace, felt or other textile fabric;
and heading 6506, HTSUSA, which provides for other headgear. See
Headquarters Ruling Letter (HRL) 087539 dated September 20, 1990.
GRI 3(b) provides that composite goods consisting of
different materials that cannot be classified according to GRI
3(a) are to be classified as if they consisted of the material
that imparts their essential character. The sun visor in
question consists of a plastic visor covered by textile fabric.
You contend that the essential character of the visor in question
is conferred by the plastic rather than the textile, given that
plastic predominates in terms of weight and cost. In support of
this view you cite HRL 087539.
However, the merchandise in HRL 087539, a solar visor
consisting of a rigid plastic visor on which was mounted a solar
cell, motor and fan, is distinguishable from the hard plastic
visor covered with textile now at issue. While the visor of HRL
087539 had a small textile band which served to secure the visor
around the wearer's head, the band was decidedly minor in
relation to the article as a whole. Moreover, the plastic visor
not only screened the face, but also provided a platform for the
solar cell and motor which formed the article's raison d'etre.
The plastic component of the instant sun visor, however,
plays a less significant role in relation to the article as a
whole than did the plastic element of the solar cell visor.
Furthermore, while the plastic portion of the instant visor is
form-fitting and shades the eyes, the textile covering also
contributes to the article's essential character. In addition to
bulk, quantity, weight and value, Explanatory Note VII, GRI 3,
directs that the role of a constituent material be considered in
relation to the use of the goods. Here, the plastic is covered
by textile fabric. The covering may be decorated or colored to
enhance the marketability of the item. The textile fabric also
absorbs sweat and provides a layer of insulation between the
wearer's head and the hard plastic. Given this contribution to
the wearer's comfort and to the article's marketability, it is
Customs' opinion that the textile covering would impart the
visor's essential character if it were necessary to resort to GRI
3(b).
However, the Harmonized Commodity Description and Coding
System, Explanatory Notes (EN) provide at EN 65.05, 884, that
cork or pith helmets covered with textile fabric are
classifiable in heading 6505 as hats and headgear of textile
fabric. The amount of textile fabric on cork or pith helmets is
minimal in relation to the use of other materials; nevertheless,
these articles are classifiable as hats and headgear of textile
fabric. This suggests that the drafters of the Harmonized System
intended to include most textile covered headgear within heading
6505 unless the textile portion of the article was de minimis, or
else it was necessary to resort to GRI 3(b) and the essential
character was clearly and unequivocally imparted by some other
material. See HRL 087539. Accordingly, it is Customs' opinion
that the visor in question is classifiable as headgear of
textiles pursuant to GRI 1.
At the subheading level, however, the question arises as to
whether the visors are classifiable as consisting of knit or
woven man-made fibers. Visor A is described as being covered
with knit taslon cloth and is therefore classifiable under the
provision for knit headgear. Visor B is made from 50 percent
knit fabric, 50 percent woven fabric. GRI 6 provides that goods
are classifiable within the subheading of a heading according to
the GRIs. Since the textile covering is made from two
materials, GRI 2 requires the application of GRI 3. Neither of
the materials, in Customs' view, determines the article's
essential character under GRI 3(b). Consequently, under GRI
3(c), visor B is classifiable in the subheading which occurs last
in numerical order among those which equally merit consideration.
HOLDING:
Visor A is classifiable in subheading 6505.90.6050, HTSUSA,
under the provision for hats and other headgear . . . ; other; of
man-made fibers; knitted or crocheted or made up from knitted or
crocheted fabric; not in part of braid; other; other; visors, and
other headgear which provides no covering for the crown of the
head. Visor A is dutiable at the rate of 39.7/kg + 14.1 percent
ad valorem and is subject to textile quota category 659.
Visor B is classifiable in subheading 6505.90.8050, HTSUSA,
under the provision for hats and other headgear . . . ; other; of
man-made fibers; other; not in part of braid; other; other;
visors, and other headgear which provides no covering for the
crown of the head. Visor B is dutiable at the rate of 22/kg
+ 8 percent ad valorem and is subject to textile quota category
659.
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 internal
issuance of the U.S. Customs Service, which is available for
inspection at your local Customs office.
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