CLA-2 RR:CR:TE 965505 BAS
F. Gordon Lee
O’Connor & Hannan, L.L.P.
1666 K Street, N.W.
Washington, D.C. 20006-2803
RE: Request for Reconsideration of Headquarters Ruling Letter (HQ) 950365; Classification of a Mosquito Head Net; HQ 950365 affirmed
Dear Mr. Lee:
This is in reply to a letter you submitted, dated March 22, 2002, on behalf of Coghlan’s Ltd. of Winnipeg, MB, Canada, requesting reconsideration of Headquarters Ruling 950365, dated January 16, 1992, (HQ 950365) insofar as it concerned classification of a mosquito head net. You submitted a sample to aid us in our determination. For the following reasons this ruling affirms HQ 950365.
FACTS:
In HQ 950365, Customs classified the merchandise at issue in heading 6505, HTSUSA, as a hat and other headgear, knitted or crocheted. The merchandise under consideration is a mosquito head net, identified as Item No. 8941. The merchandise measures approximately sixteen inches in length. It is constructed of knitted net fabric made of man-made fibers and of a circular solid fabric piece designed to fit over the crown of a hat. The base of the head net has a braided elastic band serving to help close and secure the net. The item is worn to protect the face and neck from mosquitoes.
ISSUE:
Is the subject merchandise classifiable under heading 6505, HTSUSA, as a hat or other headgear, or heading 6507, HTSUSA, as a cover for headgear?
LAW AND ANALYSIS:
Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied.
The two headings at issue in regard to the classification of the subject merchandise are heading 6505, HTSUSA, which provides for, inter alia, hats or other headgear, knitted or crocheted, or made from other textile fabric and heading 6507, HTSUSA, which provides for, inter alia, covers for headgear.
HEADING 6505
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.”
According to Webster’s II New College Dictionary, 1991 at 509, headgear, is defined as “something, as a hat or helmet, that covers the head.” Webster’s New Collegiate Dictionary, 1977, at 527, defines headgear as “a covering or protective device for the head.” While a visual examination of the subject merchandise would not lead one to conclude that it is a hat, it does cover and protect the head. The mosquito head net therefore meets the definition of headgear.
When interpreting and implementing the HTSUS, the Explanatory Notes (EN) of the Harmonized Commodity Description and Coding System may be utilized. The EN, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of these headings. Customs believes the ENs should always be consulted. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The EN to heading 6505, HTSUSA, state that the heading includes hat-shapes made by sewing, but not hat-shapes or headgear made by sewing or otherwise assembling plaits or strips. The EN go on to state that the articles are classified here whether or not they have been lined or trimmed. They include in pertinent part:
(6) Headgear made up from woven fabric, lace, net fabric, etc., such as chefs’ hats, nuns’ headdresses, nurses’ or waitresses’ caps, etc., having clearly the character of headgear.
* * *
(9) Hoods
* * *
The EN to heading 6505, HTSUSA, state that the heading also includes hair nets, snoods and the like. These are of any material, generally of tulle or other net, knitted or crocheted fabric or of human hair.
The mosquito head net is headgear made up from net fabric. It is similar in construction to a hood or hair net which are specifically named exemplars. The mosquito net, then, is ejusdem generis with the exemplars listed in the EN to heading 6505.
HEADING 6507
The other potential heading under which the mosquito head net might be properly classifiable is heading 6507, HTSUSA, which provides for “Headbands, linings, covers, hat foundations, hat frames, peaks, (visors), and chinstraps, for headgear. “
The EN for heading 6507, HTSUSA, state that the heading covers only the following fittings for headgear, in pertinent part:
Head-bands for fitting on the inside edge of the crown.
Linings and part linings normally made of textile material but sometimes of plastics, leather, etc.
(3) Covers, generally of textile fabric or plastics.
(4) Hat foundations: these may consist of stiffened fabric, of paperboard, papier mache, cork, pith, metal, etc.
Hat frames, e.g., wire frames and spring frames for opera hats.
Peaks (e.g., for uniform or other caps). Peaks designed for wear mainly as eyeshades are classified as headgear if they incorporate a head piece (crown) of any kind.
Chinstraps: narrow strips or bands (including plaited strips) of leather, textile fabric, plastics, etc. They are usually made so that they may be adjusted to the required length. They may also serve as an ornamental trimming. Chinstraps are included in this heading only if they are ready for incorporation in headgear.
The EN to heading 6507 lists specific fittings for headgear and states that only those items listed are covered by the heading. The exemplars listed in the EN to heading 6507 are primarily items that are components of hats or headgear. For example, a lining for a hat is a component of the hat and is not typically sold on its own. Another exemplar listed in the EN to heading 6507, are head-bands. The EN specifically restrict the classification of head-bands in heading 6507, HTSUSA, to only those that are cut to length or otherwise ready for incorporation in the headgear. The head-bands are made to be a part of particular hats. The subject merchandise, in contrast, is not a specific fitting for headgear but rather a completed article, not incorporated into headgear. See HQ 965180, dated April 1, 2002 (a textile head band and textile cap used to secure a wig onto the head are excluded from classification in heading 6507, HTSUSA because they are completed articles and not articles to be incorporated into headgear). Therefore the mosquito head net is not ejusdem generis or “of the same kind” of merchandise as the exemplars cited in the EN to 6507, HTSUSA, and is not properly classifiable there.
While the EN to heading 6507, HTSUSA, does include covers, generally of textile fabric or plastics, the covers classified in heading 6507, HTSUSA, have been covers meant to protect helmets or hats as opposed to the head. HQ 083815, dated August 2, 1989 (bike helmet cover); NY H82089, dated June 22, 2001 (helmet cover); NY C85054, dated March 26, 1998 (chemtech shroud); NY 856436, dated October 10, 1990 (bike helmet cover).
You argue that the subject merchandise is similar to the chemtech shroud classified under heading 6507, HTSUSA, in NY C85054. However, the chemtech shroud is distinguishable from the instant merchandise because the shroud was primarily designed to cover a hard hat and to protect the hard hat from chemicals. The mosquito head net fits over the hat, head and neck and its primary function is to protect the head and neck from mosquito bites. The chemtech shroud was a fitting for a hard hat while the mosquito head net is fully functional headgear. Although the subject merchandise can be worn over a hat, it does not protect or complete the hat. The item is not secured to the hat. The mosquito head net protects an individual from mosquitoes and goes well beyond normal covers for headgear. Thus, the mosquito head net is beyond the scope of the headgear covers of 6507, HTSUSA.
The proper classification for the mosquito head net at issue is subheading 6505.90.5090, HTSUSA, which 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: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Wholly or in part of braid, Other: Other.
This ruling is consistent with HQ 950973, dated January 27, 1992, in which we classified substantially similar merchandise in heading 6505, HTSUSA. In addition it is also consistent with the classification of a “Bug Cap” used to protect a wearer’s head and face from mosquitoes and other insects in heading 6505, HTSUSA. HQ 955371, dated April 15, 1994.
HOLDING
The proper classification for the mosquito head net at issue is subheading 6505.90.5090, HTSUSA, which 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: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Wholly or in part of braid, Other: Other. The rate of duty is 6.9 percent ad valorem and the textile category is 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 your client check, close to the time of shipment, the Status 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. The Status Report on Current Import Quotas (Restraint Levels) is also available on the Customs Electronic Bulletin Board (CEBB) which can be found at the U.S. Customs Service Website at www.customs.gov.
Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, your client should contact the local Customs office prior to
importing the merchandise to determine the current applicability of any import restraints or requirements.
Sincerely,
Myles B. Harmon
Acting Director
Commercial Rulings Division