U.S. Customs and Border Protection · CROSS Database
Straw visor and hat.
HQ 079856 September 1, 1988 CLA-2 CO:R:C:G 079856 jlj CATEGORY: Classification TARIFF NO.: 702.20 Mr. Kenneth Koh Director Jackel International (Asia) Ltd. 151 Gloucester Road, Room 1206B Wanchai, Hong Kong RE: Straw visor and hat. Dear Mr. Koh: You requested a tariff classification covering a straw visor and a straw hat imported from Hong Kong. Your letter was forwarded to this office for reply. You believe that both of these items are classified under the provision for articles not specially provided for, of unspun fibrous vegetable materials, other, in item 222.64, Tariff Schedules of the United States Annotated (TSUSA). The visor, item 4017G, has a peak made of plastic overlaid with straw, woven polyester trim and tie band. You state that the visor is in chief value of straw, but you did not furnish a component of chief value breakdown for the visor. (The visor does not qualify as headwear because it lacks a crown and does not cover the head.) If the visor is in chief value of straw, it is classified as an article of unspun fibrous vegetable material in item 222.64, TSUS. If it is in chief value of the polyester, it is classified under the provision for other women's wearing apparel, not ornamented, of man-made fiber, not knit, other, other, visors, in item 384.9443, TSUSA, inasmuch as the visor is a unisex garment capable of being worn by either sex. Articles classified in item 384.9443, TSUSA, are subject to quota restrictions in category 659. If the visor is in chief value of plastic, it is classified under the provision for wearing apparel not specially provided for, of rubber or plastics, other, in item 772.31, TSUS. The statistical suffix and the quota category number will depend upon the weights of the components. - 2 - The cap, style AJ105D, is an article of headwear manufactured of straw and cotton. The crown is composed of straw inserts in a cotton two panel body with a hat band of cotton. The visor/peak is composed of straw with a cotton piping and a yellow plastic liner. The back of the cap has a warp knit spandex elastic band with a cotton cover to provide a proper fit for the cap. The cap is trimmed with a sweat band. All parts of the cap have been sewn together. You provided a component material breakdown indicating that the component of chief value is straw. The cap is classified under the provision for headwear, of unspun fibrous vegetable materials, other, caps, of materials other than paper yarn, in item 702.20, TSUS, dutiable at the rate of 5 percent ad valorem. This item is entitled to duty-free treatment in item 702.20, TSUS, under the Generalized System of Preferences (GSP) if all applicable regulations are complied with. If it is in chief value of straw, no quota restraints apply. Sincerely, John Durant, Director Commercial Rulings Division 1cc: CITA 1cc: John Durant 6cc: A.D., NY Seaport (NIS-353-54) CO:R:C:G:JLJOHNSON:lw 6/1/88 6/7/88