CLA-2-65 OT:RR:NC:N3:353
Mr. Joe Arnold
Northeastern Customs Brokers
175-01 Rockaway Blvd.
Suite 311
Jamaica, NY 11434
RE: The tariff classification and country of origin marking of caps from the Dominican Republic.
Dear Mr. Arnold:
This is in response to your letter dated February 12, 2014, on behalf of your client, Top of World, regarding the classification and marking of baseball-style caps.
The submitted samples consist of baseball style cap components, which include a crown, a peak, a sweatband, a backstrap and a buckle. The crown consists of six triangular panels that are sewn together. Style numbers 33914 and 33915 are baseball-style caps constructed of 100% woven cotton. The fabric and thread used is manufactured in Vietnam. Style number 34057 is a baseball-style cap constructed of 87% nylon and 13% spandex knit fabric. The fabric used in manufacturing the body of the cap is made in Korea and the thread is made in Vietnam. For every style number, the fabric is patterned and cut in Vietnam and the components are partially assembled there, including the sewing of the panels into the crown of the cap. The components are shipped to the Dominican Republic where the assembly of the crown of the hat, visor and other components is completed.
When imported in the same shipment/carrier, these items will be considered a hat. GRI 2(a) states: Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
The applicable subheading for style numbers 33914 and 33915 will be 6505.00.8090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats or other headgear, knitted or crocheted, or made from lace, felt or other textile fabrics, in the piece (but not in strips)…other: other: of man-made fibers: Other: Not in part of braid, other: Other: Other." The rate of duty will be 18.7 cents per kilogram plus 6.8 percent ad valorem.
The applicable subheading for style number 34057 will be 6505.00.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric...Other: Of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other." The rate of duty will be 20 cents per kilogram plus 7 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
You have also enquired as to the applicable country of origin marking requirements. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article.
When the cap components arrive in the Dominican Republic, the crown of the cap is already formed; therefore the article already has the character of headgear. The components are not substantially transformed as a result of the processing in the Dominican Republic. The country of origin for marking purposes for the subject merchandise is Vietnam.
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 Kimberly Praino at (646) 733-3053.
Sincerely,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division