Reconsideration of DD 891022, dated October 28, 1993; classification of a detachable hood; heading 5906; heading 6505; heading 6506; Note 4, Chapter 59

HQ 962394 June 29, 1999 CLA-2 RR:CR:TE 962394 RH CATEGORY: Classification TARIFF NO.: 6505.90.7090 Ms. Linda G. Baird International Operations Manager SHELBY Group International, Inc. P.O. Box 171814 Memphis, TN 38187-1814 RE: Reconsideration of DD 891022, dated October 28, 1993; classification of a detachable hood; heading 5906; heading 6505; heading 6506; Note 4, Chapter 59 Dear Ms. Baird: This is in reply to your letter of November 25, 1998, requesting reconsideration of DD 891022, dated October 28, 1993, issued to you by the Area Director of Customs in Newark, New Jersey. The basis of your request is that DD 891022 is inconsistent with Headquarters Ruling Letter (HQ) 087525, dated August 14, 1992. In DD 891022, Customs classified a hood composed of neoprene coated woven nylon fabric with a knitted braided drawstring closure under subheading 6505.90.7090 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). That provision provides, in part, for hats and other headgear, of man-made fibers, in part of braid. In your opinion, the hood should have been classified under subheading 6506.91.0060, HTSUSA, which encompasses other headgear of rubber or plastics. FACTS: The merchandise under reconsideration is a detachable hood for a raincoat, style 800H. It is composed of neoprene coated woven nylon fabric. The hood features a functional knitted braided drawstring closure threaded through the inside of the hood around the sides and top of the hood. Its lower border, or base, has four snaps which will serve as points of attachment to an outerwear jacket. The hood will be imported and sold separately.  - 2 - ISSUE: Is the detachable hood classifiable as headgear of man-made fibers under heading 6505, HTSUSA, or as headgear of rubber or plastics under heading 6506, HTSUSA? LAW AND ANALYSIS: Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI's). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relevant 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's may be applied, taken in order. Additionally, in interpreting the terms of the headings, Customs looks to the Harmonized Commodity Description and Coding System Explanatory Notes (EN), which, although not legally binding, are recognized as the official interpretation of the Harmonized System at the international level. In order to classify the detachable hood, Customs must first determine its fabric composition. Neoprene and textile combinations are considered “rubberized textile fabrics” provided they satisfy Note 4, Chapter 59, HTSUSA. See HQ 089581, dated November 4, 1991 (An article consisting of a rectangular piece of synthetic (neoprene) rubber laminated on one side with a nylon knit fabric was determined to be a textile material for purposes of classification in Section XI, HTSUSA); HQ 950562, dated January 9, 1992 (A textile covered neoprene vest was considered made up of a rubberized textile fabric). Note 4, Chapter 59 reads in its entirety: 4. For purposes of heading 5906, the expression “rubberized textile fabrics” means: (a) Textile fabrics impregnated, coated, covered or laminated with rubber: (I) Weighing not more than 1,500 g/m²; or (ii) Weighing more than 1,500 g/m² and containing more than 50 percent by weight of textile material; (b) Fabrics made from yarn, strip or the like, impregnated, coated, covered or sheathed with rubber, of heading 5604; and (c) Fabrics composed of parallel textile yarns agglomerated with rubber, irrespective of their weight per square meter.  - 3 - This heading does not, however, apply to plates, sheets or strip of cellular rubber, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 40), or textile products of heading 5811. The detachable hood under reconsideration is composed of a compact rather than cellular rubber combined with a textile fabric and, therefore, qualifies as a “rubberized textile fabric” of heading 5906. Accordingly, since the material from which the hood is made is textile, we find that the hood was properly classified in DD 891022, under heading 6505. Finally, you cited HQ 087525 in your letter which you state is inconsistent with DD 891022. In HQ 087525, Customs classified a hood assembly comprised of a nomex outer shell, an expandable neoprene foam center and a smooth nylon inner lining under heading 6506, as headgear of rubber or plastics. Nomex consists of nylon fibers impregnated with plastic material and, if it satisfies the requirements of Note 3, Chapter 56, HTSUSA, is classifiable under heading 5603 as a nonwoven. See HQ 083704, dated June 14, 1989. The sample in HQ 087525 is no longer available. However, we must assume that the material from which the hood in that ruling was made did not meet the requirements of Note 3, Chapter 59, for classification as a textile. HOLDING: DD 891022 is affirmed. The detachable hood, style 800H, is classifiable under subheading 6505.90.7090, 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; hair-nets of any material, whether or not lined or trimmed: Other: Of man-made fibers: Wholly or in part of braid: Other: Other. It is dutiable at the general column one rate of 7 percent ad valorem and the textile category is 659. The designated textile and apparel category may be subdivided into parts. If so, the 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 your client check, close 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 for inspection at your local Customs office. - 4 - Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, your client should contact the 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