The tariff classification of a cap insert from China

N325666 May 24, 2022 CLA-2-65:OT:RR:NC:N3:358 CATEGORY: Classification TARIFF NO.: 6507.00.00; 9903.88.03 Mr. Bret Snyder Ergodyne 1021 Bandana Blvd. East Saint Paul, MN 55108 RE: The tariff classification of a cap insert from China Dear Mr. Snyder: In your letter dated April 25, 2022, you requested a tariff classification ruling. The sample will be retained for training purposes. Style No. 8945, is a lightweight, impact resistant bump cap insert constructed of durable polypropylene as indicated in your letter. You state the plastic shell inserts easily into any baseball-style cap or other type of headwear to protect the wearer against minor impacts. The shell has one main panel that covers the front of the head and crown, and two flexible side panels with an interior foam pad and several vents to allow airflow. In your letter you suggest classification under 6506.10.3075, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other headgear, whether or not lined or trimmed: Safety headgear: Of reinforced or laminated plastics, Other: Other." However, the cap insert is an article not suitable for independent use without incorporating it into a hat or other article of headwear, it is designed to function with hats. Heading 6507, HTSUS, provides for “Headbands, linings, covers, hat foundations, hat frames, peaks (visors) and chin straps, for headgear.” The Explanatory Notes (EN) to heading 65.07, HTSUS, lists specific fittings for headgear and states that only those items listed are covered by the heading. The EN lists “linings and part linings,” which are described as “normally made of textile material but sometimes of plastics.” Furthermore, CBP interprets the term “linings,” as used in heading 6507, HTSUS, to include merchandise that does not represent a complete article and which does not fit around the head for independent use. See HQ 965505. The applicable subheading for Style No. 8945 will be 6507.00.00, HTSUS, which provides for “Headbands, linings, covers, hat foundations, hat frames, peaks (visors) and chin straps, for headgear.”. The rate of duty will be free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6507.00.00, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6507.00.00, HTSUS, listed above.The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current. 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 Katherine Souffront at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division