us-cbp-cross-rulings-hq-079856•HQ 079856: Straw visor and hat.
HQ 079856: Straw visor and hat.
us-cbp-cross-rulings-hq-079856HQ 079856: Straw visor and hat.Guidance
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 079856
September 1, 1988
CLA-2 CO:R:C:G 079856 jlj
CATEGORY: Classification
TARIFF NO.: 702.20
Mr. Kenneth Koh
Director
Jackel International (Asia) Ltd.
151 Gloucester Road, Room 1206B
Wanchai, Hong Kong
RE: Straw visor and hat.
Dear Mr. Koh:
You requested a tariff classification covering a straw
visor and a straw hat imported from Hong Kong. Your letter
was forwarded to this office for reply.
You believe that both of these items are classified under
the provision for articles not specially provided for, of
unspun fibrous vegetable materials, other, in item 222.64,
Tariff Schedules of the United States Annotated (TSUSA).
The visor, item 4017G, has a peak made of plastic
overlaid with straw, woven polyester trim and tie band. You
state that the visor is in chief value of straw, but you did
not furnish a component of chief value breakdown for the
visor. (The visor does not qualify as headwear because it
lacks a crown and does not cover the head.)
If the visor is in chief value of straw, it is classified
as an article of unspun fibrous vegetable material in item
222.64, TSUS. If it is in chief value of the polyester, it is
classified under the provision for other women's wearing
apparel, not ornamented, of man-made fiber, not knit, other,
other, visors, in item 384.9443, TSUSA, inasmuch as the visor
is a unisex garment capable of being worn by either sex.
Articles classified in item 384.9443, TSUSA, are subject to
quota restrictions in category 659. If the visor is in chief
value of plastic, it is classified under the provision for
wearing apparel not specially provided for, of rubber or
plastics, other, in item 772.31, TSUS. The statistical suffix
and the quota category number will depend upon the weights of
the components.
- 2 -
The cap, style AJ105D, is an article of headwear
manufactured of straw and cotton. The crown is composed of
straw inserts in a cotton two panel body with a hat band of
cotton. The visor/peak is composed of straw with a cotton
piping and a yellow plastic liner. The back of the cap has a
warp knit spandex elastic band with a cotton cover to provide
a proper fit for the cap. The cap is trimmed with a sweat
band. All parts of the cap have been sewn together. You
provided a component material breakdown indicating that the
component of chief value is straw.
The cap is classified under the provision for headwear,
of unspun fibrous vegetable materials, other, caps, of
materials other than paper yarn, in item 702.20, TSUS,
dutiable at the rate of 5 percent ad valorem. This item is
entitled to duty-free treatment in item 702.20, TSUS, under
the Generalized System of Preferences (GSP) if all applicable
regulations are complied with. If it is in chief value of
straw, no quota restraints apply.
Sincerely,
John Durant, Director
Commercial Rulings Division
1cc: CITA
1cc: John Durant
6cc: A.D., NY Seaport (NIS-353-54)
CO:R:C:G:JLJOHNSON:lw 6/1/88 6/7/88
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