CLA-2-65:RR:NC:3:353
Ron Reuben
DHL Global Forwarding
4000 Redondo Beach Avenue Ste 103
Redondo Beach, CA 90278
RE: The tariff classification of a cooling hat and neck wrap from China.
Dear Mr. Reuben:
In your letter dated June 11, 2007, on behalf of Hydro Headwear LLC, dba Chill Factor Clothing Co., you requested a classification ruling. The samples will be returned to you.
The submitted samples are a hat and neck wrap constructed of woven cotton fabric with six (6) absorbent polymer crystal “pills” (acrylamide/potassium acrylate copolymer) that are sewn into their linings. The hat is a foreign legion-style cap that features a peak, five-panel crown with adjustable rear strap, and a removable 8-inch long ear and neck cover. The neck wrap fits around the neck and features a hook and loop closure. You state that both items keep people cool in the heat when body perspiration activates the “pills.” The moisture in the perspiration dissolves the casing of the pills and is absorbed by the polymer crystals, forming a gel that creates a cooling effect.
You believe that the hat may be classified in subheading 6504.00.3000 and the neck wrap in subheading 6217.10.9510.
The hat is described in both heading 3926, which provides for articles of other materials of headings 3901 to 3914, and in Chapter 65, which provides for headgear. Note 2(q) to Chapter 39 states that the chapter does not cover “Articles of Section XII (for example footwear, headgear, etc).” Therefore, the hat cannot be classified in heading 3926. Heading 6504 provides for hats and other headgear, plaited or made by assembling strips of any material. The hat in question is not plaited or made of strips and cannot be classified in heading 6504.
The neck wrap is worn around the neck similar to a collar or neck gaiter to keep the body cool. However, the item is not worn for warmth or decoration, is not an accessory to wearing apparel, and is not a clothing accessory of heading 6217. The neck wrap is designed to keep the body cool and the absorbent polymer crystal “pills” impart the essential character of the item.
The applicable subheading for the cooling hat will be 6505.90.2060, Harmonized Tariff Schedule of the United States (HTSUS), 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)…Other: Other: Of cotton, flax or both: Not knitted…headwear of cotton, Other.” The duty rate will be 7.5% ad valorem.
The applicable subheading for the neck wrap will be 3926.90.9980, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics and articles of materials of headings 3901 to 3914: Other: Other, Other.” The duty rate will be 5.3% ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
The cooling hat falls within textile category 359. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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