The tariff classification of men’s hoods from China.

NY F83364 March 1, 2000 CLA-2-65:RR:NC:3:353 F83364 CATEGORY: Classification TARIFF NO.: 6506.91.0060 Ms. D.J. Nolette Carmichael International Service 2802 N.W. 79th Avenue Miami, Florida 33122 RE: The tariff classification of men’s hoods from China. Dear Ms. Nolette: In your letter dated February 10, 2000, on behalf of Adventure Sports, Inc., you requested a classification ruling. Two samples were submitted with your request. Styles Vario and Standard are hoods. Both hoods extend to just below the neck and have an opening for the face. The hoods will be used for windsurfing. Style Standard is composed of an outer layer of neoprene laminated to a backing of knit jersey fabric. Style Vairo has ear holes, a hook and loop closure on the left side and extends to just below the neck. The front portion of the hood shows the knit jersey fabric with a backing of neoprene and the remainder shows the neoprene with a backing of knit jersey fabric. The neoprene covers approximately 65% and the knit fabric approximately 35% of the outer surface of the hood. The essential character is imparted by the neoprene rubber. Chapter 59 Note 4 states: 4. For the 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. 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 textile fabric backing for the hoods is used merely for reinforcement purposes and therefore they are rubber items. The applicable subheading for the hoods Styles Vario and Standard will be 6506.91.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other headgear, whether or not lined or trimmed: Safety headgear: Other: Of rubber or plastics, Other.” The duty rate will be Free. 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