HQ 085015: Tariff classification of a hat made in Taiwan.

us-cbp-cross-rulings-hq-085015HQ 085015: Tariff classification of a hat made in Taiwan.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 085015

                                 September 18, 1989


          CLA-2  CO:R:C:G  085015 D.F.C.

          CATEGORY: Classification

          TARIFF NO.: 6504.00.9015

          Mr. Bob Katz
          Ira G. Katz, Inc.
          33-00 Northern Blvd.
          Long Island City, N.Y. 11101

          RE: Tariff classification of a hat made in Taiwan.

          Dear Mr. Katz:

                Your letter dated June 2, 1989, addressed to our New York
          office concerning the tariff classification of a hat, has been
          referred to this office for a direct reply to you.  A sample
          cutting of a hat body was submitted for examination.

          FACTS:

                The sample designated as style 78-7 is a partially
          completed hat.  It is made of a warp knit braid stitched in a
          circular fashion to form the body and brim.  The braid is
          manufactured of polypropylene strips not over 1mm in width
          and is held together by nylon monofilament yarn.

          ISSUE:

                Are the polypropylene strips considered a textile or a
          plastic for tariff purposes?



























                                         -2-


          LAW AND ANALYSIS:

                Heading 5404, Harmonized Tariff Schedule of the United
          States Annotated (HTSUSA), provides in part for strip and the
          like (for example artificial straw) of synthetic textile
          materials of an apparent width not exceeding 5mm.  The
          Explanatory Note to this heading reads in pertinent part as
          follows:

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

                Inasmuch as the polyproplene strips measure less than 5mm
          in width, they are considered to be of textile material for
          tariff purposes.

                The sample hat is classifiable under subheading
          6504.00.9015, HTSUSA, as hats and headgear, plaited or made by
          assembling strips of any material, whether or not lined or
          trimmed, other, sewed, of man-made fibers.

          HOLDING:

                The hat is classifiable under subheading 6504.00.9015,
          HTSUSA, with duty at the rate of 7.2 percent ad valorem.  The
          applicable textile category is 659.

                Due to the changeable nature of the statistical annotation
          (the ninth and tenth digits of the classification) and the
          restraint (quota/visa) categories, you should contact your local
          Customs office prior to importation of this merchandise to
          determine the current status of any import restraints or
          requirements.

                                     Sincerely,




                                     John Durant, Director
                                     Commercial Rulings Division


















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