Revocation of Boston District Ruling Letter (DD) 814497; Cotton Twill Woven Caps; Headwear of Cotton

HQ 958958 September 12, 1997 CLA-2 RR:TC:TE 958958 GGD CATEGORY: Classification TARIFF NO.: 6505.90.2060 Ms. Mary C. Hunter Import Production Status Administrator Woolrich, Incorporated Woolrich, Pennsylvania 17779 RE: Revocation of Boston District Ruling Letter (DD) 814497; Cotton Twill Woven Caps; Headwear of Cotton Dear Ms. Hunter: In DD 814497, issued September 27, 1995, three separate styles of cotton caps were classified in subheading 6505.90.2590, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), textile category 859, 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: Other, Other." We have reviewed that ruling and have found it to be partially in error. Therefore, this ruling revokes DD 814497. FACTS: At the time DD 814497 was issued, the samples, identified by style numbers 280, 281, and 282, were each described as a 100 percent cotton twill woven cap featuring a six panel crown with four grommets and a single button at the center. Each cap had a visor and a plastic adjustable tab in the rear. Style nos. 280 and 282 featured embroidery in the front which stated "Lake Wilderness" and "Flashing Rod," respectively. Style no. 281 featured a patch in front which bore a Woolrich logo.  -2- ISSUE: In what subheading are the cotton caps properly classified? LAW AND ANALYSIS: Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRI. Heading 6505, HTSUS, applies to "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...." The EN to heading 6505 indicate that the heading covers hats, whether or not trimmed (with the trimmings of any material), peaked caps of various kinds (uniform caps, etc.), and headgear made up from woven fabric, lace, net fabric, etc... having clearly the character of headgear. Subheading 6505.90.2060, HTSUSA, textile category 359, provides for "Hats and other headgear...: Other: Of cotton, flax or both: Not knitted: Certified hand-loomed and folklore products: and headwear of cotton, Other." [emphasis added] Subheading 6505.90.2590, HTSUSA, textile category 859, provides for "Hats and other headgear...: Other: Of cotton, flax or both: Not knitted: Other [than "Certified hand-loomed and folklore products; and headwear of cotton"], Other." [emphasis added] Since the former subheading provides specifically for "headwear of cotton," we find that the three styles of caps, which are composed of 100 percent cotton, are more properly classified in subheading 6505.90.2060, HTSUSA. HOLDING: The three styles of 100 percent cotton twill caps, identified by style numbers 280, 281, and 282, are classified in subheading 6505.90.2060, HTSUSA, textile category 359, the -3- provision for "Hats and other headgear...: Other: Of cotton, flax or both: Not knitted: Certified hand-loomed and folklore products; and headwear of cotton, Other." The general column one duty rate is 7.8 percent ad valorem. 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 internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. DD 814497, issued September 27, 1995, is hereby revoked. In accordance with section 625, this ruling will become effective 60 days from its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to section 625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)). Sincerely, John Durant, Director Commercial Rulings Division