The tariff classification of hats from China.

NY G87735 April 2, 2001 CLA-2-65:RR:NC:3:353 G87735 CATEGORY: Classification TARIFF NO.: 6505.90.8090 Ms. Mary Van der Vieren Wal Mart Stores, Inc. 702 Southwest 8th St. Bentonville, AR 72716-0410 RE: The tariff classification of hats from China. Dear Ms. Van der Vieren: In your letter dated March 13, 2001 you requested a classification ruling. The hat will be returned to you as requested. Four samples were submitted with your request. Style 1228, Groovy Cap, you state is composed of woven 50%polyester/50 % cotton fabric. The groovy cap is an over sized cap with the peace sign at the front and hair on the inner rim of the hat. Style X07-OOTT, Baseball cap with two tone hair is composed of woven 65% polyester/35% cotton fabric. Style 6575240, Biker Babe with blue hair, is composed of woven 60% polyester coated on the outer surface with PVC. Style LRWA, is identical to the Biker Babe only it has blonde hair. The Explanatory Notes (EN) constitute the official interpretation of the Harmonized System at the international level. The General Explanatory Note to Chapter 65 states “…this Chapter covers hat-shapes, hat-forms, hat bodies and hoods, and hats and other headgear of all kinds, irrespective of the materials of which they are made and of their intended use (daily wear, theatre, disguise, protection, etc.).” Due to the fact that the style 1228 is to be constructed of a 50/50 blend of fibers, it is classified using HTSUSA Section XI Note 2(A) and Subheading Note 2(A). The hat will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as visa and quota requirements. The hat may be subject to U.S. Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time. The applicable subheading for Styles 1228, X07-OOTT, 6575240, LRWA will be 6505.90.8090, 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: Of man-made fibers: Other: Not in part of braid, Other: Other: Other.” The duty rate will be 19.7 cents/kg + 7.2% ad valorem. Styles 1228, X07-OOTT, 6575240 and LRWA fall within textile category designation 659. Based upon international textile trade agreements products of China 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