CLA-2:CO:R:C:G 084612 SR
Mr. Daniel Rainer
Hasbro
32 West 23rd Street
New York, N.Y. 10010
RE: Classification of hats
Dear Mr. Rainer:
This is in reference to your letter dated April 17, 1989,
requesting the classification of hats under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA). Samples
produced in Taiwan were submitted.
FACTS:
The merchandise at issue is hats made from 100 percent
polypropylene strips. The polypropylene strips have been plaited
and are under 5 millimeters in the apparent width. The hats are
made by sewing the strips spirally together, starting from the
crown where each spiral overlaps the previous one. The hats have
brims of the same construction and are trimmed with chin straps,
ribbons and flowers.
ISSUE:
Whether the polypropylene strips are considered a textile or
a plastic for classification purposes.
LAW AND ANALYSIS:
Heading 6504, HTSUSA, provides for hats and other headgear,
plaited or made by assembling strips of any material, whether or
not lined or trimmed. Further breakout of the tariff is
-2-
determined by whether the strips are considered plastics or
textile. Heading 5404, HTSUSA, provided in part for strip and
the like (for example artificial straw) of synthetic textile
materials of an apparent width not exceeding 5 mm. The
Explanatory Notes provide the official interpretation of the
tariff at the international level. The Explanatory Notes to
heading 5404, HTSUSA, read in part as follows:
(2) Strip and the like, of synthetic textile materials.
The strips of this heading are flat, of a width not
exceeding 5 mm, either produced by extrusion or cut from
wider strips or from sheets.
The strips that makeup the hats at issue measure less than 5 mm
in width, and therefore are considered to be of textile material.
HOLDING:
The merchandise at issue is classifiable under subheading
6504.00.9015, HTSUSA, as hats, plaited or made by assembling
strips of any material, whether or not lined or trimmed, other,
sewed, of manmade fiber.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc A.D. New York Seaport
1 cc Durant
1 cc legal reference