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HQ 089050

June 18, 1991

CLA-2 CO:R:C:T 089050 CMR


TARIFF NO.: 6505.90.8090

Mr. Lee Smolen
W.G. Carroll
One Clay Place
P.O. Box 20729
Atlanta, Georgia 30320

RE: Classification of "Hat-or-Sack" article from Hong Kong

Dear Mr. Smolen:

This ruling is in response to your request of February 15, 1991, on behalf of Future Design Products, Inc., regarding the classification of an article known as a "Hat-or-Sack". The merchandise will be imported from Hong Kong through the ports of Atlanta and Savannah, Georgia.


The merchandise at issue, the "Hat-or-Sack", is made of 100 percent woven nylon fabric. It is designed as a one size fits all article and is neutral as to gender. The article will also be imported in an all cotton construction as well as a polyester/cotton blend.

The article may be used as a hat or a sack. As a hat, the article consists of a flat crown, an approximately 3 1/4 inch deep body, a 2 inch wide brim with three rows of stitching, an inside band which extends around all but the very back of the hat, and a band of elastic about 5 inches in length at the very back. The hat may be converted into a sack by pulling out the hat's inner lining, unzipping the visible zipper and inverting.

As a sack, the article measures approximately 13 inches in length and 12 inches in depth. The article is round in shape if viewed from an end. A zipper runs the length of the sack and a woven nylon strap provides a means for carrying the sack.


Is the "Hat-or-Sack" classifiable as a hat of heading 6505, HTSUSA, a sack of heading 4202, HTSUSA, or an other made up article of heading 6307, HTSUSA?


Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, provided such headings or notes do not otherwise require, according to [the remaining GRIs taken in order]."

The article at issue has three possible classifications which should be considered: a hat of heading 6505, HTSUSA, a sack of heading 4202, HTSUSA, or an other made up article of heading 6307, HTSUSA.

GRI 2 is inapplicable in this instance since this article in complete, requires no assembly and consists of one material or substance. However, because this article may be formed into either a hat or a sack by means of simple manipulation, its classification is governed by GRI 3 which provides that when goods are, prima facie, classifiable under two or more headings classification is determined by: (a) according to the heading with the most specific description unless the headings refer to only part of the materials or substances in mixed or composite goods or part of the items in a set put up for retail sale; (b) by the good's essential character; or, (c) by the heading which occurs last in numerical order among those under consideration.

In one form, the article is classifiable as a hat; in another, it is classifiable as a sack. Each of these is more specific than the general description of "other made up article" which may therefore be eliminated from consideration.

As to classification as a hat or sack, each is equally specific depending on the form in which the article is at the time. It is impossible to determine this article's essential character because each use, hat or sack, is completely separate and which will be of more value to the consumer is impossible to measure. We cannot know how this article will be principally used by consumers. Therefore, classification is determined by resort to GRI 3(c), i.e., according to the heading which occurs last in numerical order. In this case, as a hat the article is classified in heading 6505, HTSUSA; as a sack, it is classified in heading 4202, HTSUSA. Since heading 6505 occurs last in numerical order, the article is classified as a hat in heading 6505, HTSUSA.


The article at issue, the "Hat-or-Sack", is classifiable as a hat in subheading 6505.90.8090, HTSUSA, which provides for, inter alia, hats and other headgear made up from lace, felt, or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed, other, of man-made fibers, other, not in part of braid, other, other, other. The article is subject to textile category 659 and is dutiable at 22 cents/kg plus 8 percent ad valorem.

The designated textile and apparel category may be subdivided into parts. If so, the 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 renegotiations and changes, to obtain the most current information available, we suggest you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service which is updated weekly and is available for inspection at your 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, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.


John Durant, Director
Commercial Rulings Division

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