CLA-2 CO:R:C:T 956986 SK
David Eisen
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway, 43rd Floor
New York, N.Y. 10036-8901
RE: Classification of baseball style cap with detachable frameless sunglasses;
composite good; GRI 3(b); essential character imparted by textile cap; subheading
6505.90.2060, HTSUSA.
Dear Mr. Eisen:
This is in response to your letter of August 2, 1994, on behalf of Avon
Products, Inc., in which you request a binding classification ruling for a textile
baseball style cap with attached frameless sunglasses. A sample was submitted for
Customs' examination and will be returned to you under separate cover.
FACTS:
The merchandise at issue is an adjustable baseball style cap with removable
frameless sunglasses. The cap is made of 100 percent cotton with a 100 percent
polyester fabric lining. Attached to the underside of the peak is a pair of unframed,
one-piece sunglasses made from plastic. The fold-down sunglasses snap into a plastic
fitting on the peak of the cap and may be removed completely.
ISSUE:
What is the proper classification for the subject article?
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LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is governed by the General
Rules of Interpretation (GRI's). GRI 1 provides that classification shall be
determined according to the terms of the headings and any relative section or chapter
notes, taken in order. Merchandise that cannot be classified in accordance with GRI
1 is to be classified in accordance with subsequent GRI's, taken in order.
The article at issue is a composite good inasmuch as it is comprised of different
components, each of which is separately classifiable under the tariff schedule, which
have been joined together to form a whole. Items classified together as a composite
goods are classified as if they consisted entirely of the component which gives them
their "essential character." See GRI 3(b).
GRI 3(b) provides:
"Mixtures, composite goods consisting of different materials or made up
of different components, and goods put up in sets for retail sale, which
cannot be classified by reference to 3(a), shall be classified as if they
consisted of the material or component which gives them their essential
character, insofar as this criterion is applicable."
Explanatory Note VIII to GRI 3(b) states:
The factor which determines essential character will vary as between
different kinds of goods. It may, for example, be determined by the
nature of the material or component, its bulk, quantity, weight or
value, or by the role of a constituent material in relation to the use
of the goods.
With regard to the cap/sunglasses combination at issue, it is the cap which
imparts the essential character to the set. The cap is functional unto itself, even
without the sunglasses, and is likely to provide the consumer with the motivation to
purchase. An individual looking for a cap may be further enticed by the presence of
the sunglasses, however it is unlikely that the converse would be true inasmuch as the
sunglasses are virtually useless without the cap. We further note that although no
cost breakdowns were provided for the components, it is probable that the cap
contributes significantly more to the value of the article than do the sunglasses.
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Based on the foregoing, this composite good is classifiable as a cap within
heading 6505, HTSUSA.
HOLDING:
The cap/sunglasses composite good is classifiable under subheading
6505.90.2060, HTSUSA, which provides for, inter alia, "hats and other headgear:
other: of cotton, flax or both: not knitted: headwear of cotton... other... ," dutiable at
a rate of 8 percent ad valorem. The textile quota category is 359.
The designated textile and apparel categories may be subdivided into parts. If
so, the 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 the importer 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 updated weekly and is available for inspection
at the 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, the importer
should contact the 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