CLA-2 CO:R:C:T 956759 BC
Hugh Black
Director of Purchasing
WESTERN TEXTILE PRODUCTS
3400 Tree Court Industrial Blvd.
Box 7139
St. Louis, MO 63177
RE: Classification of textile headbands, peaks, visors, cap
crowns, cap mesh stays, cap straps; fittings for headgear
Dear Mr. Black:
This responds to your letter of July 14, 1994, wherein you
requested a binding classification ruling for various parts of
headgear made of textile materials. We have reviewed the matter
and our decision follows.
FACTS:
The merchandise at issue are the following textile articles:
headbands, peaks (visors), cap crowns, mesh stays, and adjust-a-
size straps. These are components for headgear; they will be
assembled into caps after importation. We understand that they
will not be imported together.
ISSUE:
What is the proper classification for each of the subject
headgear components?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the
United States (HTSUS) is governed by the General Rules of
Interpretation (GRI). GRI 1 provides that classification is
determined in accordance with the terms of the headings and any
relative section or chapter notes. Where goods cannot be
classified solely on the basis of GRI 1, the remaining rules will
be applied in sequential order.
The Explanatory Notes (EN's) to the Harmonized Commodity
Description and Coding System (HCDCS) assist us in the
classification of merchandise. The EN's constitute the official
interpretation of the nomenclature at the international level.
While not legally binding, they represent the considered views of
classification experts of the Harmonized System Committee. It
has been the practice of the Customs Service to follow, whenever
possible, the terms of the EN's when interpreting the HTSUS. In
Treasury Decision (T.D.) 89-80, Customs stated that the EN's
should always be consulted as guidance when classifying
merchandise. (See T.D. 89-80, quoting from a report of the Joint
Committee on the Omnibus Trade and Competitiveness Act of 1988,
23 Cust. Bull. 379 (1989), 54 Fed. Reg. 35,127 (August 23,
1989).)
You indicated that the headgear components at issue should
be classified in subheading 6507.00.0000, Harmonized Tariff
Schedule of the United States Annotated (HTSUSA), which provides
for headbands, linings, covers, hat foundations, hat frames,
peaks (visors), and chinstraps for headgear. The EN's for
heading 6507 provide that the heading covers "only the following
fittings for headgear," and then lists the foregoing seven
components (emphasis in original). (See EN's, HCDCS, Vol. 3, p.
885.)
The headbands at issue are cut to length and ready for
incorporation into the headgear, as required under the EN cited
above. Consequently, they are classifiable in heading 6507,
HTSUSA. In addition, the peaks and cap mesh stays are classified
in this heading.
The cap crowns are not classifiable in heading 6507, HTSUSA.
They are caps in an incomplete or unfinished state. Under GRI
2(a), they are classified as completed caps if they have the
essential character of the completed article. We conclude that
they have the essential character of completed caps, and they
should be classified in heading 6505, HTSUSA. (See ruling
letters 087750 (November 16, 1990), 085174 (September 7, 1989).)
The adjust-a-size straps are not provided for in heading
6507, HTSUSA; neither are they incomplete or unfinished articles.
There is no specific heading in the tariff that provides for
hat/cap straps. Therefore, they are classifiable as other made
up textile articles in heading 6307, HTSUSA.
HOLDING:
The subject (1) textile headbands, (2) peaks (visors), and
(3) mesh stays are classifiable in subheading 6507.00.0000,
HTSUSA, which provides for headbands, linings, covers, hat
foundations, hat frames, peaks, and chinstraps, for headgear.
The duty rate is 1.3% ad valorem. The subject (4) cap crowns are
classifiable as hats (or caps) in subheading 6505.90.2060,
HTSUSA, which provides for hats and other headgear, knitted or
crocheted, or made up from lace, felt, or other textile fabric .
. . , whether or not lined or trimmed: other: of cotton, flax or
both: not knitted: certified hand-loomed and folklore products,
and headwear of cotton . . . other. The duty rate is 8% ad
valorem, and the textile category designation is 359. The
subject (5) adjust-a-straps are classifiable in subheading
6307.90.9989, HTSUSA, which provides for other made up articles
(of textile materials): other: other: other: other: other. The
duty rate is 7% ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
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.
Sincerely,
John Durant, Director
Commercial Rulings division