CLA-2 CO:R:C:T 950314 CRS
Mr. Charles M. Watson
R.L. Swearer Company, Inc.
P.O. Box 471
Sewickley, PA 15143-0471
RE: Sequin cap; hats; headgear; textiles; plastics; GRI 3(b);
GRI 3(c); HRL 089951.
Dear Mr. Watson:
This is in reply to your letter of August 15, 1991, to our
New York office, on behalf of Elegant Collections, Inc., in which
you requested a tariff classification ruling under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA). A
sample of the merchandise at issue was provided and is described
below.
FACTS:
The merchandise at issue is a textile cap of man-made fiber.
The sample is partially covered with plastic sequins; however,
the imported article will be completely covered with sequins as
shown in the photograph enclosed with your submission. The cap
will be manufactured in India.
ISSUE:
The issue presented is whether the article in question is
classifiable as headgear of textiles or in a residual provision
for other headgear.
LAW AND ANALYSIS:
Two headings are potentially applicable to the merchandise
in question: heading 6505, HTSUSA, which provides, inter alia,
for hats and other headgear made up from textile fabric; and
heading 6506, HTSUSA, which provides for other headgear. The
article in question is a textile cap completely covered with
plastic sequins. Both headings are prima facie applicable to
the cap; however, since two materials, textiles and plastics, are
involved, neither heading can be said specifically to provide for
the article.
In such a case, GRI 3(b) requires that classification be
effected according to the essential character of the article in
question. The essential character of beaded and sequined caps
was addressed in Headquarters Ruling Letter (HRL) 089951 dated
August 28, 1991. There we stated:
With regard to the article at issue, it is
impossible to determine which of its components
determines this article's essential character: the
cotton cap which supports the applique and lends the
distinctive shape of a hat to the item, or the outer
shell of the cap which is heavily encrusted with
sequins and beads to such an extent that the cotton
underneath is not visible. Without the underlying
cotton fabric there would be no hat. Conversely, the
sequins and beads are more than an accessory or trim by
virtue of the fact that they are so extensive and
clearly constitute a significant portion of [its]
character.
Id. at 3. But cf. HRL 083354 of August 22, 1989 (classification
of a spangled dress). This rationale applies equally to the cap
in question which will also be entirely covered with sequins.
Since neither the textile portion of the cap nor the plastic
sequins comprise the article's essential character, the cap is
classifiable pursuant to GRI 3(c) in the heading which occurs
last in numerical order among those equally meriting
consideration, viz., heading 6506.
HOLDING:
The article in question is classifiable in subheading
6506.91.0060, HTSUSA under the provision for other headgear,
whether or not lined or trimmed; other; of rubber or plastics;
other. It is dutiable at the rate of 2.4 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division