us-cbp-cross-rulings-hq-087637•HQ 087637: Classification of baseball caps
HQ 087637: Classification of baseball caps
us-cbp-cross-rulings-hq-087637HQ 087637: Classification of baseball capsGuidance
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 087637
November 6, 1990
CLA-2 CO:R:C:G 087637 DRR
CATEGORY: Classification
TARIFF NO.: 6505.90.8060
Ms. Beth Queener
Lynch Marketing International, Inc.
301 East Main Street Suite 750
Lexington, Kentucky 40507
Re: Classification of baseball caps
Dear Ms. Queener:
This is in reference to your letter dated July 11, 1990,
requesting the classification of two baseball caps under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA).
FACTS:
The merchandise at issue is represented by two baseball
caps. Both caps are made of neon nylon taslon with a buckram
insert behind the front panel of the cap. One style has a
strip of braid along the top of the visor. In your letter you
state that either style may or may not have embroidery or
printing. The caps will be used as a promotional item. Both
styles of cap will be manufactured and imported from Taiwan.
ISSUE:
What is the classification of the merchandise at issue?
LAW AND ANALYSIS:
Classification under the HTSUSA is in accordance with the
General Rules of Interpretation (GRI), taken in order. GRI 1
provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes. Heading 6505, HTSUSA, provides for hats and other
headgear, knitted or crocheted, or made up from lace, felt or
other material, whether or not lined or trimmed.
-2-
The cap without braid trim is classifiable in subheading
6505.90.8060, HTSUSA, which provides for hats and other
headgear, knitted or crocheted, or made up from lace, felt or
other material, whether or not lined or trimmed, other, of
man-made fibers, other, not in part of braid, other.
Subheading 6505.90.7060, HTSUSA, provides for hats and other
headgear, knitted or crocheted, or made up from lace, felt or
other material, whether or not lined or trimmed, other, of
man-made fibers, other, wholly or in part of braid, other.
Whether the cap with braid trim is classifiable in subheading
6505.90.8060, HTSUSA, or subheading 6505.90.7060, HTSUSA, is
determined by whether it is considered to be in part of braid.
General Note 7 to the HTSUSA provides, in pertinent part, that
the term "in part of", when used between the description of an
article and a material, means that the article contains a
significant quantity of the named material. The Note further
states that, with regard to such quantitative concepts, it is
intended that the de minimus rule apply.
The de minimus rule states that an ingredient or
component of an article may be ignored for classification
purposes depending upon "whether or not the amount used has
really changed or affected the nature of the article, and, of
course, its salability." Varsity Watch Company v. United
States, 34 CCPA 155, C.A.D. 359 (1947). The Customs Service
has determined that an article will be determined to be "in
part of braid" if the quantity of braid in the sample
submitted serves a useful purpose or affects the nature of the
article or increases the salability of the article. See HRL
084340, dated August 9, 1989 HRL 087060, dated August 17,
1990.
It is Custom's position that the amount of braid on the
trimmed cap in question is subject to the de minimus rule.
The amount of braid serves no useful purpose, does not affect
the nature of the article and there is no evidence in the
record to show whether or not it enhances the cap's
salability. Therefore, both the trimmed and untrimmed caps
are classifiable as not in part of braid.
HOLDING:
The trimmed and untrimmed caps are classified under
subheading 6505.90.8060, HTSUSA, which provides for hats and
other headgear, knitted or crocheted, or made up from lace,
felt or other material, whether or not lined or trimmed,
-3-
other, of man-made fibers, other, not in part of braid, other,
with a duty rate of 22 cents per kilogram, plus 8 percent ad
valorem, and subject to textile category 659.
Due to the changeable nature of the statistical
annotation and the restraint (quota/visa) categories
applicable to textile merchandise, the importer should contact
the 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, we suggest that you check, close to the time of
shipment, the Status Report on Current Import Quotas
(Restraint Levels), an internal issuance of the U.S. Customs
Service, which is available for inspection at your local
Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division
rimmerd library / 087637
6cc: Area Dir N.Y. Seaport
03/08/90:za
peh/11-6-90
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