The tariff classification of an infants hat rim from Taiwan

NY C81788 November 19, 1997 CLA-2-65:RR:NC:WA:353 C81788 CATEGORY: Classification TARIFF NO.: 6504.00.9015 Mr. Bernard D. Liberati C/O Morris Friedman & Co. 329 Walnut Street Philadelphia, PA. 19106-3883 RE: The tariff classification of an infants hat rim from Taiwan Dear Mr. Liberati: In your letter dated November 11, 1997, received in our office on November 14, 1997, you requested a classification ruling on behalf of your client Good Lad Co. A sample was submitted for examination with your request. The submitted sample, no style number, is described as an infants polyproplyene hat rim sized at 48 cm for infants 12-24 mo. It is constructed of strips of man-made material under 5mm in diameter. While the hat has no crown, it appears to be an unfinished hat. General Rule of Interpretation 2.(a) states "Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article". 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 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 makeup the hat rim at issue measure less than 5 mm in width, and therefore are considered to be of textile material. The applicable subheading for the submitted sample, infants polypropylene hat rim will be 6504.00.9015, Harmonized Tariff Schedule of the United States (HTS), which provides for "Hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed: Other: Sewed: Of man-made fibers". The duty rate will be 7.1 percent ad valorem. The article falls within textile category designation 659. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Martin Weiss at 212-466-5881. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division