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HQ 958554

January 2, 1996

CLA-2 RR:TC:TE 958554 GGD


TARIFF NO.: 4602.10.8000

Mr. Bernard D. Liberati
Morris Friedman & Co.
320 Walnut Street
Philadelphia, Pennsylvania 19106-3883

RE: Modification of District Ruling Letter (DD) 804367; "Grass Craft Hats;" Articles Made Directly to Shape from Plaiting Materials; Not Other Made Up Textile Articles

Dear Mr. Liberati:

This letter is in response to your request dated May 8, 1995, on behalf of your client, Don Wasserman, International, for reconsideration of Newark District (now Port) Ruling Letter (DD) 804367, issued December 8, 1994, concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of articles identified as "Grass Craft Hats" imported from the Philippines. A sample was submitted with the request. In DD 804367, Customs classified the merchandise in subheading 6307.90.9989, HTSUSA, the provision for "Other made up articles, including dress patterns: Other: Other: Other, Other: Other." We have reviewed that ruling and have found it to be partially in error. The correct classification is as follows.

Pursuant to section 625, Tariff Act of 1930 (19 U.S.C. 1625), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186 (1993) (hereinafter section 625), notice of the proposed modification of DD 804367 was published on November 22, 1995, in the Customs Bulletin, Volume 29, Number 47. -2-


The sample article, identified as "3 PC. Sinamay Hats" and further identified by item no. DS-018, is a retail package of 3 hats (with brims measuring approximately 4 inches, 6 inches, and 8 inches in diameter) that are for decorative purposes only (e.g., to be used as wall hangings). The hats appear to be constructed of sparsely interwoven, unspun, untwisted, vegetable fibers said to be abaca. The items have low crowns that rises approximately 1 inch above the brims.


Whether the items are classifiable in heading 6307, HTSUS, as an other made up textile articles, or in heading 4602, HTSUS, as articles made from plaiting materials.


Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRI.

As noted above, this ruling reconsiders whether the decorative hats are more properly classified as made up textile articles, or as articles made from plaiting materials.

Heading 6307, HTSUS, covers other made up textile articles, including dress patterns. The EN to heading 6307 indicate that the heading covers made up articles of any textile material which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature. As noted in the FACTS section, examination of the sample indicates that the goods are composed of unspun, untwisted fibers. As such, the hats are not classifiable as textile products. -3-

Heading 4602, HTSUS, provides for "Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah." In pertinent part, note 1 to chapter 46, HTSUS, states that:

"[i]n this chapter the expression "plaiting materials" means materials in a state or form suitable for plaiting, interlacing or similar processes; it includes straw...strips of wood, strips of other vegetable material (for example, raffia, narrow leaves or strips cut from broad leaves) or bark, unspun [emphasis added] natural textile fibers....

We find that the "grass craft hats" are constructed from plaiting materials consisting of unspun natural textile fibers, and are thus classified in heading 4602, HTSUS. The proper subheading is 4602.10.8000, HTSUSA.


The article identified as both "Grass Craft Hats" and "3 PC. Sinamay Hats" (item no. DS-018) is properly classified in subheading 4602.10.8000, HTSUSA, the provision for "Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601; articles of loofah: Of vegetable materials: Other: Other: Other." The applicable duty rate is 2.3 percent ad valorem.

DD 804367, issued December 8, 1994, is hereby modified.

In accordance with section 625, this ruling will become effective 60 days from its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to section 625 does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).


John Durant, Director

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