What's the HS Code for "Baseball Hat"?

HQ 084618 July 21, 1989 CLA-2:CO:R:C:G 084618 SR CATEGORY: Classification TARIFF NO.: 6505.00.6060 Mr. Samuel Meyerhoff 13401 South Main St. Los Angeles, Ca. 90061 RE: Classification of a baseball hat Dear Mr. Meyerhoff: This is in reference to your letter dated April 13, 1989, requesting the tariff classification of baseball hats under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample produced in Taiwan was submitted. FACTS: The merchandise at issue is a baseball hat. The back four panels of the crown of the hat are made of a knit nylon man-made fiber mesh. The front panel is composed of a plastic polyurethane covered with a plastic sheeting of polyvinyl chloride (PVC). This front panel is lined with layers of nylon and other man-made materials. The hat has a top button covered with a plastic polyethylene and a plastic rear adjustable closure. ISSUE: What is the classification of the baseball hat at issue? LAW AND ANALYSIS: Heading 6505, HTSUSA, provides for hats and other headgear, knitted, whether or not lined or trimmed. The hat at issue is basically a knit hat. Most of the crown is made up of a knit nylon material. Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter -2- notes, and provided such headings or notes do not otherwise require, according to [the remaining GRI's taken in order]." According to GRI 1 the hats at issue must be classified under Heading 6505, HTSUSA, which provides for hats and other headgear, knitted, whether or not lined or trimmed. The hats at issue fit under the terms of this heading. Although the front of the crown of the hat at issue has a plastic panel showing, the hat is primarily a textile hat. Most of the crown and part of the lining of the plastic panel of the hat are of textile. Man-made nylon fiber makes up the structure of the crown and plays the main role in making the shape of the hat. The inquirer states that these hats should be classified under heading 6506, HTSUSA, as other headgear, whether or not lined or trimmed, other, of rubber or plastics. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes for heading 6506, HTSUSA, list bathing caps and hoods as examples of headgear of rubber or plastics. It would appear from these examples that heading 6506, HTSUSA, is intended to include hats that have rubber or plastic on the entire surface that are intended to provide a waterproof protection for the head. The hats at issue do not belong in this heading. HOLDING: The merchandise at issue is classifiable under subheading 6505.00.6060, HTSUSA, as hats and other headgear, knitted, whether or not lined or trimmed, of man-made fibers, not in part of braid, other. The textile category number is 659, and the rate of duty is 39.7 cents per kilogram, and 14.1 percent ad valorem. 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. Sincerely, John Durant, Director Commercial Rulings Division 6 cc A.D. New York Seaport 1 cc Durant 1 cc legal reference

NY K88082 August 10, 2004 CLA-2-65:RR:NC:3:353 K88082 CATEGORY: Classification TARIFF NO.: 6505.00.2060 Mr. Kevin Maher C Air customhouse Brokers 181 South Franklin Ave. Valley Stream, NY 11581 RE: The tariff classification of hat and fabric marker set from China. Dear Mr. Maher: In your letter dated July 20, 2004, on behalf of Roseart, you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, style 5275, Fuzzy Baseball Hat Set is a baseball style cap made of woven 100% cotton fabric with nylon flocking with three fabric markers included in the blister package. The purpose of the set is to color in the design on the hat with the colored fabric markers. GRI 3 (b)…goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character. The hat imparts the essential character of style 5275. The applicable subheading for style 5275 will be 6505.00.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear…in the piece…Other: Of cotton, flax or both: Not knitted: Certified hand-loomed and folklore products; and headwear of cotton, Other.” The duty rate will be 7.5% 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

N004494 January 11, 2007 CLA-2-65:RR:NC:3:353 CATEGORY: Classification TARIFF NO.: 6505.00.2060; 6504.00.3000 Ms. Mindy Hu The Glove Source, Inc. 9104 Guilford Road Suite 1-D Columbia, MD 21046 RE: The tariff classification of hats from China. Dear Ms. Hu: In your letter dated December 11, 2006, you requested a tariff classification ruling. As requested, the samples will be returned to you. You have submitted three samples. Style 9043 is a bucket-style hat constructed of woven 64% cotton, 29% polyester and 7% nylon fabric. The hat has four air-holes and circular stitching on the brim. Style 9477 is a baseball-style hat with a six panel sewn plaited straw crown, a fabric covered peak and top button. The hat also has a sweatband and back adjustable strap. The essential character of the baseball hat is imparted by the straw. Style 9517 is a newsboy-style cap constructed of woven cotton fabric. The cap features a flat crown, snap visor, lining and a sweatband. The applicable subheading for styles 9043 and 9517 will be 6505.00.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for 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; hair-nets of any material, whether lined or trimmed: other: not knitted: … headwear of cotton, other. The duty rate will be 7.5 percent ad valorem. The applicable subheading for style 9447 will be 6504.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed: of vegetable fibers, of unspun fibrous vegetable material, of paper yarn or of any combination thereof: sewed. The rate of duty will be and 6% ad valorem. 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 http://www.usitc.gov/tata/hts/. Styles 9043 and 9517 fall within textile category 359. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov. 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

HQ 084624 August 08, 1989 CLA-2:CO:R:C:G 084624 SR CATEGORY: Classification TARIFF NO.: 6505.00.6060 Ms. Charlotte Tsai R & R Accessories, Inc. 10 West 32nd Street New York, N.Y. 10001 RE: Quota category and Country of origin of baseball hats Dear Ms. Tsai: This is in reference to your letter dated April 17, 1989, requesting the proper quota category and country of origin of baseball hats under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample was submitted. FACTS: The merchandise at issue is a baseball hat. The material for the hat is cut in Taiwan but is assembled in either the Philippines, Thailand, or China. The hat is composed primarily of a knit man-made fiber material. The front panel of the crown is thick to allow for silk-screening, with several layers of fabrics. The hat has plastic interface linings and a plastic rear adjustable closure. The hat appears to consist of at least seven textile panels or strips, as well as other plastic, foam, textile, and metal parts. ISSUE: Whether substantial transformation has occurred for country of origin purposes. LAW AND ANALYSIS: The criteria for determining country of origin is stated in section 13.130(d) of the Customs Regulations (19 CFR 13.130(d)) as the following: (d) Criteria for determining country of origin. The criteria in paragraphs (d) (1) and (2) of this section shall -2- be considered in determining the country of origin of imported merchandise. These criteria are not exhaustive. One or any combination of criteria may be determinative, and additional factors may be considered. (1) A new and different article of commerce will usually result from a manufacturing or processing operation if there is a change in: (i) Commercial designation or identity, (ii) Fundamental character or (iii) Commercial use. (2) In determining whether merchandise has been subjected to substantial manufacturing or processing operations, the following will be considered: (i) The physical change in the material or article as a result of the manufacturing or processing operations in each foreign territory or country, or insular possession of the U.S. (ii) The time involved in the manufacturing or processing operations in each foreign territory or country, or insular possession of the U.S. (iii) The complexity of the manufacturing or processing operations in each foreign territory or country, or insular possession of the U.S. (iv) The level or degree of skill and/or technology required in the manufacturing or processing operations in each foreign territory or country, or insular possession of the U.S. (v) The value added to the article or material in each foreign territory or country, or insular possession of the U.S., compared to its value when imported into the U.S. Although parts for the merchandise at issue are cut or manufactured in Taiwan, they are assembled in another country. The country of origin would be the country where the articles are constructed. The sewing of the pieces changes the fundamental character of the item and gives it a new identity. Before the pieces are sewn together they have no use. No information was given about the manufacturing processes; however, the sewing of the pieces appears to be substantialy more complicated and time- consuming than cutting out the pieces of fabric. The article probably will have more value as a completed hat than as cut pieces of material. The country of origin of the hat will be the country in which it is sewn. Baseball hats are provided for in -3- heading 6505, HTSUSA, as hats and other headgear, knitted, or made up from other textile fabric, whether or not lined or trimmed. HOLDING: The merchandise at issue is classifiable under subheading 6505.00.6060, HTSUSA, as hats, knitted, whether or not lined, other, of man-made fibers, knitted, not in part of braid, other. The textile category number is 659, the rate of duty is 39.7 cents per kilogram and 8 percent ad valorem. The hats are subject to textile quotas and duty from all three countries named: the Philippines, Thailand, or the People's Republic of China. 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. Sincerely, John Durant, Director Commercial Rulings Division 6 cc A.D. New York Seaport 1 cc Durant 1 cc legal reference

HQ 960302 May 9, 1997 CLA-2 RR:TC:TE 960302 jb CATEGORY: Classification TARIFF NO.: 6505.00.2590 Kenneth G. Weigel, Esq. Nancy Kao, Esq. Kirkland & Ellis 655 Fifteenth St, N.W. Washington, D.C. 20005 RE: Classification of polyurethane coated denim baseball cap; fabric of heading 5903, HTSUS; GRI 1; chapter 65 Dear Mr. Weigel and Ms. Kao: This is in response to your letter addressed to our New York office, dated February 14, 1997, on behalf of your client, Humphreys Incorporated, requesting a binding ruling for a polyurethane coated denim baseball cap. In that letter you state that if the classification determined by our New York office for the subject merchandise is not consistent with what you believe to be the proper classification for the subject baseball cap, that this office have the opportunity to review the New York determination. A sample of the baseball cap was submitted for examination. FACTS: The subject baseball cap is made of 100 percent cotton woven denim fabric coated with polyurethane. The baseball cap is made of six panels of fabric sewn together to form the crown, and a stiff visor. The top of the cap has metal-rimmed eyelet holes and a button peak, and at the base of the rear of the crown there is an adjustable plastic strap to conform to the wearer's head. The front of the cap also features an embroidered logo. You state that the polyurethane coating is applied to the fabric before the fabric is cut and sewn into the completed cap. The polyurethane coating is transparent but is visible to the naked eye and gives the cap its shiny appearance. The polyurethane coating covers the top surface of the crown and both sides of the visor. Our New York office has determined that the subject baseball hat is classifiable in heading 6505, HTSUS, based on the textile component . In your opinion, as the subject baseball cap is made of both plastic and textile materials, it is classifiable in both heading 6505, HTSUS, which provides for, among other things, hats and other headgear, of cotton, and heading 6506, HTSUS, which provides for, among other things, other headgear of rubber or plastics. Accordingly, you state a proper analysis must address either the essential character of the baseball cap, as per GRI 3(b), or if an essential character determination is not possible, a classification based on what occurs last in numerical order of those classifications meriting consideration. In either case, you state that the proper classification of the subject merchandise is in heading 6506, HTSUS. ISSUE: Whether the subject merchandise is classified in heading 6505, HTSUS, which provides for, among other things, hats and other headgear, of cotton, or heading 5606, HTSUS, which provides for, among other things, other headgear of rubber or plastics? LAW AND ANALYSIS: Classification of merchandise under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRI's). GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes, taken in order. Where goods cannot be classified solely on the basis of GRI 1, the remaining GRI's will be applied, in the order of their appearance. In order to determine the proper classification for the subject merchandise, Customs must first make a determination regarding the fabric composition of the subject baseball cap. Heading 5903, HTSUS, provides for, textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902. Note 2(a) to chapter 59, states, in part, heading 5903 applies to: Textile fabrics, impregnated, coated, covered or laminated with plastics, whatever the weight per square meter and whatever the nature of the plastic material (compact or cellular), other than: (1) Fabrics in which the impregnation, coating or covering cannot be seen with the naked eye (usually chapters 50" data-hts-range-end="55" href="/schedule?htsNumberStart=50&htsNumberEnd=55">50 to 55, 58 or 60); for the purpose of this provision, no account should be taken of any resulting change of color; (2) Products which cannot, without fracturing, be bent manually around a cylinder of a diameter of 7 mm, at a temperature between 15§C and 30§C (usually chapter 39); (3) Products in which the textile fabric is either completely embedded in plastics or entirely coated or covered on both sides with such material, provided that such coating or covering can be seen with the naked eye with no account being taken of any resulting change of color (chapter 39); (4) Fabrics partially coated or partially covered with plastics and bearing designs resulting from these treatments (usually chapters 50 to 55, 58 or 60); (5) Plates, sheets or strip of cellular plastics, combined with textile fabric, where the textile fabric is present merely for reinforcing purposes (chapter 39); or (6) Textile products of heading 5811. In the case of the subject merchandise, as the textile fabric from which the baseball cap is made is not covered by the listed exceptions in Note 2(a), the baseball cap is constructed of a textile fabric provided for in heading 5903, HTSUS. Accordingly, our analysis is governed by GRI 1, and not as you assert, GRI 3(b) or (c). Chapter 65, HTSUS, provides for, hats and other headgear, knitted or croched or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed. The subject baseball cap is made of woven cotton denim. Although chapter 65, HTSUS, does not contain a provision for headgear made up of fabrics of heading 5903, HTSUS, it does provide for headgear made up from other textile fabric. It follows that as fabric of heading 5903 is textile fabric, the baseball cap is classifiable within chapter 65. Accordingly, the subject baseball cap is properly classifiable in heading 6505, HTSUS. HOLDING: The subject merchandise is classifiable in subheading 6505.00.2590, 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; hair-nets of any material, whether or not lined or trimmed: other: of cotton, flax or both: not knitted: other; other. The applicable rate of duty is 7.8 percent ad valorem and the quota category is 859. 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 negotiations and changes, we suggest that your client 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 the local Customs office. Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, your client should contact the local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Tariff Classification Appeals Division