Tariff classification of a hat made in Taiwan.

HQ 085015 September 18, 1989 CLA-2 CO:R:C:G 085015 D.F.C. CATEGORY: Classification TARIFF NO.: 6504.00.9015 Mr. Bob Katz Ira G. Katz, Inc. 33-00 Northern Blvd. Long Island City, N.Y. 11101 RE: Tariff classification of a hat made in Taiwan. Dear Mr. Katz: Your letter dated June 2, 1989, addressed to our New York office concerning the tariff classification of a hat, has been referred to this office for a direct reply to you. A sample cutting of a hat body was submitted for examination. FACTS: The sample designated as style 78-7 is a partially completed hat. It is made of a warp knit braid stitched in a circular fashion to form the body and brim. The braid is manufactured of polypropylene strips not over 1mm in width and is held together by nylon monofilament yarn. ISSUE: Are the polypropylene strips considered a textile or a plastic for tariff purposes? -2- LAW AND ANALYSIS: Heading 5404, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), provides in part for strip and the like (for example artificial straw) of synthetic textile materials of an apparent width not exceeding 5mm. The Explanatory Note to this heading reads in pertinent part as follows: (2) Strip and the like of synthetic textile materials. The strips of this heading are flat, of a width not exceeding 5mm, either produced by extrusion or cut from wider strips or from sheets. Inasmuch as the polyproplene strips measure less than 5mm in width, they are considered to be of textile material for tariff purposes. The sample hat is classifiable under subheading 6504.00.9015, HTSUSA, as hats and headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed, other, sewed, of man-made fibers. HOLDING: The hat is classifiable under subheading 6504.00.9015, HTSUSA, with duty at the rate of 7.2 percent ad valorem. The applicable textile category is 659. 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 Ad NY Seaport 1cc Legal Reference 1cc Commerce D. Cahill library/085015