Classification of a baseball cap with an inflatable bat

HQ 084951 August 9, 1989 CLA-2 CO:R:C:G 084951 CMR 840262 CATEGORY: Classification TARIFF NO.: 6505.90.6060 Ms. Laura Fumagalli Dakin, Inc. 7000 Marina Blvd. Brisbane, California 94005 RE: Classification of a baseball cap with an inflatable bat Dear Ms. Fumagalli: This ruling is in response to your letter of April 13, 1989, requesting the classification of a baseball cap with an inflatable bat attached to its crown by a hook-and-loop fastener. FACTS: The article at issue is a baseball cap manufactured of 100 percent polyester knit fabric and knit mesh material. The front panel is backed with a foam fill and knit fabric lining. The brim of the cap consists of a plastic form covered with thin foam fill and knit fabric. An adjustable plastic strap is stitched to the back of the cap for fit. An inflatable vinyl bat (the flying kind) attaches to the crown of the cap via a hook-and-loop fastener. The word "EEEK!" is printed on the front panel. The cap is manufactured in Taiwan. ISSUE: Is the cap classifiable as a festive article of Chapter 95, HTSUSA, or is it classifiable as headwear of Chapter 65, HTSUSA? LAW AND ANALYSIS: Classification of goods 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, and provided such headings or notes do not otherwise require, according to the remaining GRI's taken in order. -2- The Explanatory Notes, which are the official interpretation of the HTSUS at the international level, define composite goods as "not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these components are adapted one to the other and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts." The cap at issue falls within the preceding definition of a composite article. While baseball caps are normally offered for sale separately, this cap is different due to the presence of the hook- and-loop fastener on the crown for attaching the bat. The cap has a Halloween theme so at first glance it would appear to be classifiable under two headings--9505, HTSUSA, as a festive article, or 6505, HTSUSA, as knitted or crocheted headgear. Note 1(g), Chapter 95, excludes sports headgear of Chapter 65 (as well as sports footwear) from inclusion in Chapter 95. Due to the detachable nature of the bat, we believe this cap will be used principally the same as other baseball caps. The cap is therefore considered sports headgear of Chapter 65 and excluded from classification in Chapter 95. HOLDING: The cap at issue is classifiable under subheading 6505.90.6060, HTSUSA, as hats and other headgear, knitted or crocheted, whether or not lined or trimmed, or man-made fibers, not in part of braid, other. The textile category number is 659, and the rate of duty is 39.7 cents per kilogram plus 14.1 percent ad valorem. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your 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 6cc: Area Director, New York Seaport 1cc: CITA 1cc: Legal Reference Section 1cc: Phil Robins