CLA-2-65:RR:NC:3:353 J80226
Mr. Danny Gabriel
Avon Products, Inc.
1251 Avenue of the Americas
New York, NY 10020
RE: The tariff classification of a head wrap from China.
Dear Mr. Gabriel:
In your letter dated January 13, 2003, received in this office on January 22, 2003, you requested a classification ruling. As requested, the sample will be returned to you.
The submitted sample is a PP#260709 Heated Head Therapy Wrap. You state that you contemplate importing the item packed for retail sale. The Heated Head Therapy Wrap consists of a terry head cover and plastic covered gel packs that can be heated in a microwave and placed on the head for a soothing effect and relief of migraines. The head wrap is constructed of knit 100% polyester terry fabric. It has a crown with three panels, and is shaped to fit the head. There is a triangular piece of fabric in the back measuring approximately 14x18x18 inches with a hook and loop strip fastener at the end that is used to secure the wrap to the head. There are three removable gel packs inside the head cover. The gel pack is composed of approximately 72.9% distilled water, 25% propylene glycol, 1.5% HEC, 0.6% 2-phenoxyaethnol. You state that the head wrap may in the future be made of knit 100% cotton terry fabric.
You state that you believe the plastic gel pack imparts the essential character of the Heated Head Therapy Wrap and it is properly classified under 3924.90.5500. However, this office believes that the key element of the item is its ability to conform to the shape of the head and that the fabric head wrap imparts the essential character. In addition, the term “headgear” refers to any covering for the head and the Explanatory Note (EN) to Chapter 65 covers “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.).”
The applicable subheading for the PP#260709 Heated Head Therapy Wrap will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, knitted or crocheted, or made up from…other textile fabric…Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other.” The duty rate will be 22 cents per kilogram + 7.7% ad valorem. The textile category designation is 659.
The applicable subheading for the PP#260709 Heated Head Therapy Wrap, if constructed of knit 100% cotton terry fabric will be 6505.90.1540 , Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear…made up from lace, felt or other textile fabric…Other: Of cotton, flax or both: Knitted, Of cotton: Other: Other.” The duty rate will be 8% ad valorem. The textile category designation is 359.
China is a member of the World Trade Organization (WTO), and the PP#260709 Heated Head Therapy Wrap of knit 100% cotton terry fabric is not subject to quota or the requirements of a visa. However, based upon international textile trade agreements the PP#260709 Heated Head Therapy Wrap of knit 100% polyester terry fabric is subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division