CLA-2 CO:R:C:G 087642 jlj
Mr. J. K. Choi
Transair-International Corp.
Building 89, JFK Airport
Jamaica, New York 11430
RE: Classification of Braided Baseball Style Caps
Dear Mr. Choi:
You requested a tariff classification ruling under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA) for two braided baseball-style caps imported from
South Korea. Two sample caps, styles 6019N and 6499, were
submitted along with your request.
FACTS:
Style 6499 is marked "Nylon," while style 6019N is marked
"100% Nylon." Both have visors in front (otherwise known as
"peaks") and adjustable plastic closures at the back. Both
have braids (of the same color as the cap) which run across
the front of the cap, over the peak. The braid on style 6499
measures approximately 9-1/2 inches in length and
approximately 1/8 inch in width. The braid on style 6019N
measures approximately 9-1/2 inches in length and
approximately 3/16 inch in width.
The exterior of Style 6499 is iridescent yellow in color
as is most of the interior, and is lined in the front part of
the cap with a textile material. Style 6019N is white and has
a stiff, roughly rectangular textile mesh insert in the front
of the cap, which props up the front and helps air circulate
over the wearer's forehead. Both styles have textile
sweatbands.
Style 6019N has the letters "USA" embroidered in red,
white and blue on the front of the cap and has a hang tag
stating that it is made of waterproof fabric.
No component material breakdown was submitted. You state
that both caps are "apparently woven of 100% nylon."
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ISSUE:
How are the instant caps classifiable under the HTSUSA?
Are they classifiable as "in part of braid" in Heading 6505,
HTSUSA?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes. Hats made from textile
fabric are classifiable in Heading 6505, HTSUSA, according to
the material from which they are fabricated.
Subheading 6505.90.70 covers hats of man-made fibers, of
fabric other than knitted or crocheted fabric, wholly or in
part of braid. Subheading 6505.90.80 provides for hats not in
part of braid. It must therefore be determined whether the
instant caps are in part of braid or not for tariff purposes.
General Note 7 provides, in pertinent part, the
following:
Definitions. For the purposes of the tariff
schedule, unless the context otherwise requires--
* * * *
(e) The terms "wholly of", "in part of", and
"containing", when used between the
description of an article and a material
(e.g., "woven fabrics, wholly of cotton"),
have the following meanings:
(i) "wholly of" means that the goods are,
except for negligible or insignificant
quantities of some other material or
materials, composed completely of the
named material;
(ii) "in part of" or "containing" means
that the goods contain a significant
quantity of the named material.
With regard to the application of the
quantitative concepts specified above, it
is intended that the de minimis rule apply.
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The de minimis rule states that an ingredient or
component of an article may be disregarded for classification
purposes depending upon "whether or not the amount used has
really changed or affected the nature of the article and, of
course, its salability." Varsity Watch Company v. United
States, 34 CCPA 155, C.A.D. 359 (1947). The Customs Service
has held that the de minimis rule applied to the "in part of
braid" issue means that if the quantity of braid in the
submitted sample serves a useful purpose or affects the nature
of the article or increases the salability of the article, it
will be considered to be in part of braid. See Headquarters
Ruling Letter (HRL) 083632 of April 27, 1989; HRL 084083 of
July 14, 1989; HRL 084075 of July 14, 1989; and HRL 084340 of
August 9, 1989.
Based on the de minimis rule as applied in the cases
cited above, the instant caps are not in part of braid because
the braid does not serve a useful purpose nor does it affect
the nature of the article. Furthermore, there is no evidence
that the braid increases the salability of the cap, therefore
it cannot be classified as in part of braid. Inasmuch as the
caps seem to be wholly of nylon according to the definition in
General Note 7 (e)(i), supra, they must be classified as hats
of man-made fiber according to GRI 1.
HOLDING:
Based on the facts and the law set forth above, we find
that the instant caps are not in part of braid and are
classified under the provision for hats and other headgear,
knitted or crocheted, or made up from lace, felt or other
textile fabric...: other: of man-made fibers: other: not
in part of braid: other: other, in subheading 6505.90.8060,
HTSUSA. The rate of duty is 8 percent ad valorem plus 22
cents per kilogram. The textile category is 659.
Due to the changeable nature of the statistical
annotation (the ninth and tenth digits of the classification)
and the restraint (quota/visa) categories applicable to the
textile merchandise, you should contact your local Customs
office prior to importation of this merchandise to determine
the current status of any import restraints or requirements.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
part categories are the result of international bilateral
agreements which are subject to frequent renegotiations and
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changes, to obtain the most current information available, we
suggest that you check, close to the time of shipment, the
Status Report on Current Import Quotas (Restraint Levels), an
internal issuance of the U.S. Customs Service, which is
available for inspection at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: A.D., NY Seaport
2cc: Chief, CIE
1cc: CITA
CO:R:C:G:JLJOHNSON:lw 10/26/90