The tariff classification of hats from China or Taiwan.

NY E87072 October 7, 1999 CLA-2-65:RR:NC:3:353 E87072 CATEGORY: Classification TARIFF NO.: 6505.90.6090 Mr. Stephen DeCastro All-Ways Forwarding Int’l Inc. Hemisphere Center 570 U.S. RT. 1-9 South Newark, NJ 07114 RE: The tariff classification of hats from China or Taiwan. Dear Me. DeCastro: In your letter dated September 8, 1999, on behalf of Elegant Headwear, you requested a classification ruling. The submitted samples consist of three samples, Item# T-92213 Dog Hat from China, and Item#’s BB-15312 and BB-15303 Barbie Hats from Taiwan. Item# T-92213 Dog Hat consists of knit 100% polyester fabric. It covers from the top of the head to the neck and features fake fur “dog ears” and a circular cutout for the face lined with fake fur. The bottom of the hat contains loose braided elastic in its bottom hem. Item# BB-15312 Barbie Hat consists of knit 9% metallic/5% nylon/86% acrylic fabric. The hat is round, features a crown with a logo containing the word “Barbie”, a 3 inch brim, and a hidden loose braided elastic running around the center of the brim. Item# BB-15303 Barbie Hat consists of knit 100% acrylic fabric. The hat is round, features a pompom at the top, a 3 inch brim with a logo and the word “Barbie”, and a hidden loose braided elastic running around the center of the brim. You believe that the hats should be classified under subheading 6505.90.5090 as being “wholly or in part of braid.” An examination of Item# T-92213 reveals that the braid performs no function in holding the hat on the head. In fact, the loose braid does not even hold the fabric below the chin closer to the neck. Examination of Item#’s BB-15312 and BB-15303 Barbie Hats reveals a loose braid that does not impart any additional elasticity that was not already imparted by the knit material. An item with hidden braid can only be considered to be “wholly or in part of braid” when the braid serves a useful function. None of the submitted items contains braid which serves a useful function. The applicable subheading for the Item# T-92213 Dog Hat, and Item#’s BB-15312 and BB-15303 Barbie Hats will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), 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: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid...Other: Other: Other.” The duty rate will be 20.8 cents per kilogram plus 10.6% ad valorem. Item# T-92213 Dog Hat, and Item#’s BB-15312 and BB-15303 Barbie Hats fall within textile category designation 659. Based upon international textile trade agreements products of China and Taiwan are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, 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 and should also be verified at the time of shipment. 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 Kenneth Reidlinger at 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division