The tariff classification and status under the North American Free Trade Agreement (NAFTA), of cotton visors from Mexico; Article 509

NY A82091 April 25, 1996 CLA-2-65:RR:NC:WA:353 A82091 CATEGORY: Classification TARIFF NO.: 6505.90.2545 Ms. Connie Jensen 230 Carnation Ct. Pleasanton, CA 94566 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of cotton visors from Mexico; Article 509 Dear Ms. Jensen: In your letter dated March 26, 1996, received in our office on March 29, 1996, you requested a ruling on the status of cotton visors from Mexico under the NAFTA. Two samples along with three photographs of how the articles are worn were submitted for examination and will be returned per your request. One sample is made up of what is stated to be 100% cotton fabric with a peak. The fabric is black with white printed designs. Upon examination the fabric was found to be woven. The other sample is also made up of what is stated to be 100% cotton with a peak of what appears to be plaited strips of sewn vegetable fibers. Upon examination the fabric was found to be woven and in the greige state. The essential character is imparted to both samples by the 100% cotton fabric which can, as a hat, cover the head and also be used, rolled up, to tie the article around the head as a visor. As both articles can be worn as a hat or as a visor at the discretion of the user, each use equally merits consideration. According to GRI 3(c) we will classify under the heading which appears last in numerical order among those which equally merit consideration. The competing subheadings are 6505.90.2060 and 6505.90.2545. The applicable tariff provision for the both articles will be 6505.90.2545, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hairnets of any material, whether or not lined or trimmed: Of cotton, flax or both: Not knitted: Other.... Visors, and other headgear which provide no covering for the crown of the head." The general rate of duty will be 7.9 percent ad valorem. The visors, being wholly obtained or produced entirely in the territory of Mexico, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a 4.4 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Martin Weiss at 212-466-5881. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division