CLA-2-65:OT:RR:NC:N3:358
Ms. Linda Krueger
Jockey International Inc.
2300 60th Street
Kenosha, WI 53140
RE: The tariff classification of a hat from China
Dear Ms. Krueger:
In your letter dated December 14, 2020, you requested a tariff classification ruling. Photographs were submitted along with your ruling request.
The item, labeled “Cap1” in a photograph, is an adult baseball style cap composed of knit and woven fabric. According to your submission, the two center crown panels are constructed of 100 percent polyester woven fabric. The remaining panels of the crown are said to be constructed of polyester mesh, which has been observed to be a knit fabric. The cap features two vent holes on the front panels and a fabric covered button at the top of the crown. You state that a company logo may or may not be attached on the center front. Goods that are, prima facie, classifiable under two or more headings are classifiable in accordance with General Rule of Interpretation (GRI) 3, Harmonized Tariff Schedule of the United States (HTSUS). GRI 3(b) states in relevant part that “…composite goods consisting of different materials or made up of different components… which cannot be classified by reference to 3(a) shall be classified as if they consisted of the material or component that gives them their essential character…”. Further, there is no dispute that the cap is classified in heading 6505. Rather, the issue is the proper classification at the subheading level. As a result, GRI 6, which governs classification at the subheading level, applies as well.
Neither the knit crown panels nor the woven crown panels impart the essential character of the cap. Therefore, the cap will be classified in accordance with GRI 3(c) under the subheading that occurs last in numerical order in the HTSUS.
The applicable subheading will be 6505.00.8090, 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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6505.00.8090, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6505.00.8090, HTSUS, listed above.The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division