CLA-2:CO:R:C:G 084618 SR
Mr. Samuel Meyerhoff
13401 South Main St.
Los Angeles, Ca. 90061
RE: Classification of a baseball hat
Dear Mr. Meyerhoff:
This is in reference to your letter dated April 13, 1989,
requesting the tariff classification of baseball hats under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). A sample produced in Taiwan was submitted.
FACTS:
The merchandise at issue is a baseball hat. The back four
panels of the crown of the hat are made of a knit nylon man-made
fiber mesh. The front panel is composed of a plastic
polyurethane covered with a plastic sheeting of polyvinyl
chloride (PVC). This front panel is lined with layers of nylon
and other man-made materials. The hat has a top button covered
with a plastic polyethylene and a plastic rear adjustable
closure.
ISSUE:
What is the classification of the baseball hat at issue?
LAW AND ANALYSIS:
Heading 6505, HTSUSA, provides for hats and other headgear,
knitted, whether or not lined or trimmed. The hat at issue is
basically a knit hat. Most of the crown is made up of a knit
nylon material. Classification of goods under the HTSUSA is
governed by the General Rules of Interpretation (GRI). GRI 1
provides that "classification shall be determined according to
the terms of the headings and any relative section or chapter
-2-
notes, and provided such headings or notes do not otherwise
require, according to [the remaining GRI's taken in order]."
According to GRI 1 the hats at issue must be classified under
Heading 6505, HTSUSA, which provides for hats and other headgear,
knitted, whether or not lined or trimmed. The hats at issue fit
under the terms of this heading.
Although the front of the crown of the hat at issue has a
plastic panel showing, the hat is primarily a textile hat. Most
of the crown and part of the lining of the plastic panel of the
hat are of textile. Man-made nylon fiber makes up the structure
of the crown and plays the main role in making the shape of the
hat.
The inquirer states that these hats should be classified
under heading 6506, HTSUSA, as other headgear, whether or not
lined or trimmed, other, of rubber or plastics. The Explanatory
Notes constitute the official interpretation of the tariff at the
international level. The Explanatory Notes for heading 6506,
HTSUSA, list bathing caps and hoods as examples of headgear of
rubber or plastics. It would appear from these examples that
heading 6506, HTSUSA, is intended to include hats that have
rubber or plastic on the entire surface that are intended to
provide a waterproof protection for the head. The hats at issue
do not belong in this heading.
HOLDING:
The merchandise at issue is classifiable under subheading
6505.90.6060, HTSUSA, as hats and other headgear, knitted,
whether or not lined or trimmed, of man-made fibers, not in part
of braid, other. The textile category number is 659, and the
rate of duty is 39.7 cents per kilogram, and 14.1 percent ad
valorem.
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