The tariff classification of a cool wrap and a head wrap from China

NY L87908 October 17, 2005 CLA-2-39:RR:NC:N2:221 L87908 CATEGORY: Classification TARIFF NO.: 3926.90.9880; 6505.90.2060 Mr. Stephen L. Fodor Customs Services & Solutions Inc. P.O. Box 5644 Douglasville, GA 30135 RE: The tariff classification of a cool wrap and a head wrap from China Dear Mr. Fodor: In your letter dated September 27, 2005, on behalf of Rocky Creek Accessories LLC, you requested a classification ruling. Two samples were included with your request. The cool wrap measures approximately 34 inches in length and 2 inches in width and is designed to be tied around the forehead or neck. The wrap is made of 100 percent cotton woven fabric and contains a small quantity of polyacrylamide crystals sewn into the fabric. When the wrap is soaked in water, the polymer crystals absorb the liquid, forming a gel and expanding up to 100 times in size. The moisture against the skin and the evaporation of water from the skin help keep the body cool. The head wrap, or doo rag, is constructed of 100 percent cotton woven fabric. The wrap covers the crown of the head and has a long triangular pointed middle panel that covers the back of the neck. Self-fabric ties secure the doo rag on the head. The applicable subheading for the cool wrap will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other articles of plastics and articles of other materials of headings 3901 to 3914…Other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the head wrap/doo rag will be 6505.90.2060, HTS, which provides for: Hats and other headgear…whether or not lined or trimmed: 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 7.5% ad valorem.  The head wrap falls within textile category designation 359. China is a member of the World Trade Organization (WTO), and the hair wrap is not currently subject to quota or the requirements of a visa. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division