Classification of hats

HQ 085184 September 22, 1989 CLA-2:CO:R:C:G 085184 SR CATEGORY: Classification TARIFF NO.: 6504.00.9015 Mr. Marty Langtry Castelazo & Associates 5420 West 104th St., Los Angeles, CA 90045 RE: Classification of hats Dear Mr. Langtry: This is in reference to your letter dated June 28, 1989, requesting the tariff classification of hats under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Samples produced in Taiwan were submitted. FACTS: The merchandise at issue is hats made from 100 percent polypropylene strips. The polypropylene strips have been plaited and are under 5 millimeters in the apparent width. The hats are made by sewing the strips spirally together, starting from the crown where each spiral overlaps the previous one. The hats have brims of the same construction. They are to be sold as part of a child's dress-up kit. ISSUE: Whether the hats at issue are classifiable as hats or as articles of fancy dress. LAW AND ANALYSIS: Heading 6504, HTSUSA, provides for hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed. Further breakout of the tariff is -2- determined by whether the strips are considered plastics or textile. Heading 5404, HTSUSA, provided in part for strip and the like (for example artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm. The Explanatory Notes provide the official interpretation of the tariff at the international level. The Explanatory Notes to heading 5404, HTSUSA, read in part as follows: (2) Strip and the like, of synthetic textile materials. The strips of this heading are flat, of a width not exceeding 5 mm, either produced by extrusion or cut from wider strips or from sheets. The strips that make up the hats at issue measure less than 5 mm in width, and therefore are considered to be of textile material. The importer claims that because the hats are part of a dress-up kit they are classifiable under heading 9505, as festive, carnival or other entertainment articles, parts and accessories thereof. The Explanatory Notes of the HTSUSA, constitute the official interpretation of the tariff at the international level. The Explanatory Notes to heading 9505, HTSUSA, state that this heading covers festive, carnival, or other entertainment articles, which in view of their intended use are generally made of nondurable material. They include articles of fancy dress, e.g. masks, false ears and noses, wigs, false beards and moustaches, and paper hats. However, the heading excluded fancy dress of textile materials, of Chapter 61 or 62. The hats are made of textile material, however, they are classifiable under chapter 65 rather than chapter 61 or 62. The hats at issue do not belong in the class of goods that are intended to be included in heading 9505, HTSUSA. The hats are made of a durable material. The hats are not of a style that are used for a particular costume or occasion; they are similar to hats that are worn for everyday wear in the summer. HOLDING: The merchandise at issue is classifiable under subheading 6504.00.9015, HTSUSA, as hats, plaited or made by assembling strips of any material, whether or not lined or trimmed, other, sewed, of man-made fiber. -3- 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. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at your local Customs office. Sincerely, John Durant, Director Commercial Rulings Division 6 cc A.D. New York Seaport 1 cc Durant 1 cc legal reference