HQ 085184: Classification of hats

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 085184

                                 September 22, 1989



          CLA-2:CO:R:C:G  085184  SR

          CATEGORY:  Classification

          TARIFF NO.:  6504.00.9015

          Mr. Marty Langtry
          Castelazo & Associates
          5420 West 104th St.,
          Los Angeles, CA 90045

          RE: Classification of hats

          Dear Mr. Langtry:

               This is in reference to your letter dated June 28, 1989,
          requesting the tariff classification of hats under the
          Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA).  Samples produced in Taiwan were submitted.

          FACTS:

               The merchandise at issue is hats made from 100 percent
          polypropylene strips.  The polypropylene strips have been plaited
          and are under 5 millimeters in the apparent width.  The hats are
          made by sewing the strips spirally together, starting from the
          crown where each spiral overlaps the previous one.  The hats have
          brims of the same construction.  They are to be sold as part of a
          child's dress-up kit.

          ISSUE:

               Whether the hats at issue are classifiable as hats or as
          articles of fancy dress.

          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

















                                         -2-

          determined by whether the strips are considered plastics or
          textile.  Heading 5404, HTSUSA, provided in part for strip and
          the like (for example artificial straw) of synthetic textile
          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.

          The strips that make up the hats at issue measure less than 5 mm
          in width, and therefore are considered to be of textile material.
          The importer claims that because the hats are part of a dress-up
          kit they are classifiable under heading 9505, as festive,
          carnival or other entertainment articles, parts and accessories
          thereof.  The Explanatory Notes of the HTSUSA, constitute the
          official interpretation of the tariff at the international level.
          The Explanatory Notes to heading 9505, HTSUSA, state that this
          heading covers festive, carnival, or other entertainment
          articles, which in view of their intended use are generally made
          of nondurable material.  They include articles of fancy dress,
          e.g. masks, false ears and noses, wigs, false beards and
          moustaches, and paper hats.  However, the heading excluded fancy
          dress of textile materials, of Chapter 61 or 62.

               The hats are made of textile material, however, they are
          classifiable under chapter 65 rather than chapter 61 or 62.  The
          hats at issue do not belong in the class of goods that are
          intended to be included in heading 9505, HTSUSA.  The hats are
          made of a durable material.  The hats are not of a style that are
          used for a particular costume or occasion; they are similar to
          hats that are worn for everyday wear in the summer.

          HOLDING:

               The merchandise at issue is classifiable under subheading
          6504.00.9015, HTSUSA, as hats, plaited or made by assembling
          strips of any material, whether or not lined or trimmed, other,
          sewed, of man-made fiber.  



















                                         -3-

               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.

               The designated textile and apparel category may be
          subdivided into parts.  If so, visa and quota requirements
          applicable to the subject merchandise may be affected.  Since
          part categories are the result of international bilateral
          agreements which are subject to frequent renegotiations and
          changes, to obtain the most current information available, we
          suggest that you check, close to the time of shipment, the Status
          Report On Current Import Quotas (Restraint Levels), an issuance
          of the U.S. Customs Service, which is updated weekly and is
          available at your local Customs office.
                                             Sincerely,




                                             John Durant, Director
                                             Commercial Rulings Division








































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