HQ 085174: Cap and a cap crown

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 085174

                                  September 7, 1989

          CLA-2:CO:R:C:G  085174  SR

          CATEGORY:  Classification

          TARIFF NO.:  6505.90.8060; 6505.90.2500

          Mr. Jack Alsup
          Alsup & Associates
          P.O. Box 1251
          Del Rio, TX 78841

          RE: Cap and a cap crown

          Dear Mr. Alsup:

               This is in reference to your letter dated June 16, 1989,
          requesting the tariff classification of a cap and a cap crown
          under the Harmonized Tariff Schedule of the United States
          Annotated (HTSUSA).  Your request for the classification of
          visors was issued by Customs in New York.  Samples produced in
          Mexico were submitted.

          FACTS:

               The merchandise at issue is a cap and a cap crown.  The cap
          consists of a material that is 65 percent man-made fiber and 35
          percent cotton.  It is a standard cap with a crown and bill and
          it is adjustable in the back.  The words "The Classic" are
          embroidered on the front of the crown.

               The crown is made of a 65 percent polyester/35 percent
          cotton woven fabric with an interior stiffener made of 100
          percent cotton woven fabric.  The importer states that the
          combined weight of the cotton in the outer shell and the interior
          stiffener outweighs the man-made fibers.  The crown will be made
          into a cap similar to the one at issue in this ruling.  The crown
          has the word "Titleist" embroidered on the front.

          ISSUE:

               What is the classification of the cap and cap crown at
          issue?


















                                         -2-

          LAW AND ANALYSIS:

               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 notes, and provided
          such headings or notes do not otherwise require, according to
          [the remaining GRI's taken in order]."  Heading 6505, HTSUSA,
          provides for hats and other headgear, made up from textile
          material, whether or not lined or trimmed.  The hat at issue is
          made-up of a poly/cotton blend.  The chief weight of the hat is
          provided by the man-made fibers.  According to GRI 1, the
          completed caps at issue must be classified under Heading 6505,
          HTSUSA.

               With respect to the cap crowns, GRI 2(a), HTSUSA, 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.

          The cap crown at issue does have the essential character of a
          hat.  It covers the head and could be worn as a hat.  In its
          unfinished state it resembles a beanie.  The chief weight of the
          crown is cotton.

          HOLDING:

               The cap at issue is classifiable under subheading
          6505.90.8060, HTSUSA, as hats and other headgear, made up of
          textile fabric, whether or not lined or trimmed, of man-made
          fibers, other, not in part of braid, other, other.  The textile
          category number is 659, and the rate of duty is 22 cents per
          kilogram, and 8 percent ad valorem.

               The cap crown is classifiable under subheading 6505.90.2500,
          HTSUSA, as hats and other headgear, of textile fabric, whether or
          not lined or trimmed, other, of cotton, not knitted, other.  The
          textile category number is 859, the rate of duty is 8 percent ad
          valorem.

                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division













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