Modification of HRL 087060; classification of a baseball- style cap made of 100 percent cotton twill fabric

HQ 087825 September 5, 1990 CLA-2 CO:R:C:G 087825 CC 087060 CATEGORY: Classification TARIFF NO.: 6505.90.2060 Mr. Steve Hill General Manager Four Seasons 1111 Western Row Road Mason, OH 45040 RE: Modification of HRL 087060; classification of a baseball- style cap made of 100 percent cotton twill fabric Dear Mr. Hill: On August 17, 1990, we issued Headquarters Ruling Letter (HRL) 087060, in which one of the articles classified was a baseball-style cap made of 100 percent cotton twill fabric. After further review, we have determined that classification of this cap under subheading 6505.90.2500 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) was incorrect. The correct classification of the cap made of 100 percent cotton fabric is 6505.90.2060, HTSUSA, 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), whether or not lined or trimmed, other, of cotton, flax or both, not knitted, certified hand-loomed and folklore products and headwear of cotton, other. The rate of duty is 8 percent ad valorem, and the textile category is 359. This notice should be considered a modification of HRL 087060 pursuant to 19 CFR 177.9(d)(1). Although HRL 087060 will not be valid for future transactions for the cotton baseball-style cap at issue, this modification will not be applied retroactively. We recognize that pending transactions may be adversely affected by this ruling. If it can be shown that you have relied on HRL 087060 to your detriment, e.g., ordered merchandise after the receipt of HRL 087060 that will be imported after the date of this ruling, you may notify this office and apply for relief from the effects of this modification. HRL 087060, dated August 17, 1990, is modified accordingly. Sincerely, John Durant, Director Commercial Rulings Division