The tariff classification of cap crown from China.

NY J83754 May 15, 2003 CLA-2-65:RR:NC:3:353 J83754 CATEGORY: Classification TARIFF NO.: 6505.90.2060 Mr. Stephen Wong Oceanland Service Inc. P.O. Box 1249 8054 E. Garvey Ave., #200 Rosemead, CA 91770 RE: The tariff classification of cap crown from China. Dear Mr. Wong: In your letter dated April 18, 2003, on behalf of Golf Apparel Brands, Inc., you requested a tariff classification ruling. The submitted sample is a cap crown constructed of woven 100% cotton fabric. The cap crown is composed of six triangular panels that are sewn together, and features a textile-covered button on top and six vents. GRI 2(a), HTSUSA, states that “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.” In its unfinished state the cap crown resembles a beanie and has the essential character of a hat. The applicable subheading for the cap crown will be 6505.90.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, knitted or crocheted, or made up from…other textile fabric…Other: Of cotton, flax or both: Not knitted: Certified hand-loomed and folklore products; and headwear of cotton, Other.” The rate of duty will be 7.6% ad valorem. The textile category designation is 359. China is a member of the World Trade Organization (WTO), and the cap crown is not subject to quota or the requirements of a visa. 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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division