The tariff classification of a baseball cap from China.

NY K89209 September 16, 2004 CLA-2-65:RR:NC:3:353 K89209 CATEGORY: Classification TARIFF NO.: 6505.90.6090 Mr. Kevin Leonard Grundfeld, Desiderio, Lebowitz, Silverman & Klestadt LLP 399 Park Ave., 25th Floor New York, New York 10022-4877 RE: The tariff classification of a baseball cap from China. Dear Mr. Leonard: In your letter dated August 30,2004, on behalf of Kids Int’l., Corp. you requested a classification ruling. The sample will be returned to you as requested. The submitted sample is a baseball style cap comprised of cotton and polyester fabric. The front panel, peak and top button of the cap are comprised of woven 100% cotton fabric. The back of the cap is comprised of knit mesh100% polyester fabric. The cap is classifiable under subheading s 6505.90.60 (polyester fabric) and 6505.90.20 (cotton fabric). In this case neither the knit polyester nor the woven cotton fabric provides the essential character.  In accordance with General Rule of Interpretation (GRI) 3(c) of the Harmonized Tariff Schedules when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. In this case neither the knit polyester nor the woven polyester fabric provides the essential character. Therefore, classification will be as polyester fabric based on the above.           The applicable subheading for the baseball style cap 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 cents/kg + 7% ad valorem. The baseball cap falls 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division