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HQ 084640


August 03, 1989

CLA-2:CO:R:C:G 084640 SR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.7060 or 6506.91.0060

Mr. Edward Davis
Mille-Feuilles
2220 Rue Parthenais
Montreal, Quebec H2K 3T4

RE: Reconsideration of HRL 083295

Dear Mr. Davis:

This is in reference to your request for reconsideration of HRL 083295, dated April 13, 1988, concerning the tariff classification of straw hats under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

No samples or information about the hats was submitted with the request. It was stated in the original ruling that the hats are manufactured of circular sewed braid which is manufactured of yarns and visca under 5 mm in length.

ISSUE:

Whether the hats at issue are classifiable as plastic or textile.

LAW AND ANALYSIS:

Heading 6504, HTSUSA, provides for hats and other headgear, plaited or made by assembling strips of any material, whether or not lined or trimmed. Further breakout of the tariff is determined by whether the strips are considered plastics or textile. Heading 5404, HTSUSA, provides in part for strip and the like (for example artificial straw) of synthetic textile
materials of an apparent width not exceeding 5 mm. The Explanatory Notes provide the official interpretation of the tariff at the international level. The Explanatory Notes to heading 5404, HTSUSA, read in part as follows:

(2) Strip and the like, of synthetic textile materials. The strips of this heading are flat, of a width not exceeding 5 mm, either produced by extrusion or cut from wider strips or from sheets.

Section XI provides classification for textiles and textile articles. Note 1(g) to section XI states that the section does not cover monofilament of which any cross-sectional dimension exceeds 1 mm or strip or the like (for example, artificial straw) of an apparent width exceeding 5 mm, of plastics (chapter 39).

HOLDING:

If the merchandise at issue consists of unplaited strips of more than 5 mm they are of plastic and classifiable under subheading 6506.91.0060, HTSUSA, as other headgear, whether or not lined, other, of rubber or plastics, other. The rate of duty is 2.4 percent ad valorem. There would be no quota.

If the unplaited strips measure 5 mm or less they are of textile and classifiable under 6505.90.7060, HTSUSA, as hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, other, wholly or in part of braid, other. The textile category would be 659, and the rate of duty is 7.2 percent ad valorem.

Sincerely,

John Durant, Director

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