HQ 084640: Reconsideration of HRL 083295

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                      HQ 084640

                                   August 03, 1989



          CLA-2:CO:R:C:G  084640  SR

          CATEGORY:  Classification

          TARIFF NO.:  6505.90.7060 or 6506.91.0060

          Mr. Edward Davis
          Mille-Feuilles
          2220 Rue Parthenais
          Montreal, Quebec H2K 3T4

          RE: Reconsideration of HRL 083295

          Dear Mr. Davis:

               This is in reference to your request for reconsideration of
          HRL 083295, dated April 13, 1988, concerning the tariff
          classification of straw hats under the Harmonized Tariff Schedule
          of the United States Annotated (HTSUSA).

          FACTS:

               No samples or information about the hats was submitted with
          the request.  It was stated in the original ruling that the hats
          are manufactured of circular sewed braid which is manufactured of
          yarns and visca under 5 mm in length.

          ISSUE:

               Whether the hats at issue are classifiable as plastic or
          textile.

          LAW AND ANALYSIS:

               Heading 6504, HTSUSA, provides for hats and other headgear,
          plaited or made by assembling strips of any material, whether or
          not lined or trimmed.  Further breakout of the tariff is
          determined by whether the strips are considered plastics or
          textile.  Heading 5404, HTSUSA, provides in part for strip and
          the like (for example artificial straw) of synthetic textile


















                                         -2-

          materials of an apparent width not exceeding 5 mm.  The
          Explanatory Notes provide the official interpretation of the
          tariff at the international level.  The Explanatory Notes to
          heading 5404, HTSUSA, read in part as follows:


               (2)  Strip and the like, of synthetic textile materials.
               The strips of this heading are flat, of a width not
               exceeding 5 mm, either produced by extrusion or cut from
               wider strips or from sheets.

               Section XI provides classification for textiles and textile
          articles.  Note 1(g) to section XI states that the section does
          not cover monofilament of which any cross-sectional dimension
          exceeds 1 mm or strip or the like (for example, artificial straw)
          of an apparent width exceeding 5 mm, of plastics (chapter 39).

          HOLDING:

               If the merchandise at issue consists of unplaited strips of
          more than 5 mm they are of plastic and classifiable under
          subheading 6506.91.0060, HTSUSA, as other headgear, whether or
          not lined, other, of rubber or plastics, other.  The rate of duty
          is 2.4 percent ad valorem.  There would be no quota.

               If the unplaited strips measure 5 mm or less they are of
          textile and classifiable under 6505.90.7060, HTSUSA, as hats and
          other headgear, knitted or crocheted, or made up from lace, felt
          or other textile fabric, other, wholly or in part of braid,
          other.  The textile category would be 659, and the rate of duty
          is 7.2 percent ad valorem.

                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division

























          6 cc A.D. New York Seaport
          1 cc Durant
          1 cc legal reference