The tariff classification of cap from China.
Issued November 17, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6506.99.0000
Headings: 6506
GRI rules applied: GRI 3(c)
Product description
As requested, the sample will be returned to you. Your submitted sample, style 277519, is a baseball-style cap composed of four back panels of knit mesh nylon fabric and a large front panel and a peak of plaited paper yarn. The cap has a paper yarn covered button at the top and a paper yarn covered adjustable back strap fastened with a hook and loop closure. The plaited paper yarn portion of the cap is not classified under heading 6504 as it is not made from a hat shape of 6502. In addition, the cap is not classifiable under heading 6505 as it is neither knitted, crocheted, or made up from a textile fiber fabric. The cap may be classifiable under headings 6505.90.60 (nylon fabric) or 6506.99.00 (of plaited paper yarn). Since neither fabric imparts the essential character of the cap, it will be classified in accordance with GRI 3(c) under the heading that occurs last in numerical order in the tariff (HTS).
CBP rationale
The applicable subheading for style 277519 will be 6506.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other headgear, whether or not lined or trimmed: other: of other materials.
Full text
NY L80502 November 17, 2004 CLA-2-65:RR:NC:3:353 L80502 CATEGORY: Classification TARIFF NO.: 6506.99.0000 Ms. Nicole Trimble Agra-Services Brokerage Company, Inc. 221-20 147th Street Jamaica, NY 11413 RE: The tariff classification of cap from China. Dear Ms. Trimble: In your letter dated October 18, 2004, on behalf of The Gap Inc., you requested a classification ruling. As requested, the sample will be returned to you. Your submitted sample, style 277519, is a baseball-style cap composed of four back panels of knit mesh nylon fabric and a large front panel and a peak of plaited paper yarn. The cap has a paper yarn covered button at the top and a paper yarn covered adjustable back strap fastened with a hook and loop closure. The plaited paper yarn portion of the cap is not classified under heading 6504 as it is not made from a hat shape of 6502. In addition, the cap is not classifiable under heading 6505 as it is neither knitted, crocheted, or made up from a textile fiber fabric. The cap may be classifiable under headings 6505.90.60 (nylon fabric) or 6506.99.00 (of plaited paper yarn). Since neither fabric imparts the essential character of the cap, it will be classified in accordance with GRI 3(c) under the heading that occurs last in numerical order in the tariff (HTS). The applicable subheading for style 277519 will be 6506.99.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other headgear, whether or not lined or trimmed: other: of other materials. The duty rate will be 8.5 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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