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HQ 950306

January 16, 1992

CLA-2 CO:R:C:T 950306 CC


TARIFF NO.: 6505.90.8090

Paul M. Pidcock
Pam Engineering Company Limited
395 Ross Ave. East
Timmins, Ontario P4N 5X4

RE: Classification of a golf cap; classifiable in Heading 6505; 50/50 polyester-cotton blend; GRI 3(c); Customs laboratory

Dear Mr. Pidcock:

This letter is in response to your inquiry, requesting the tariff classification of a golf cap. A sample was submitted for examination.


The merchandise at issue, designated by you as a "golfer's cap," is a cap with a visor. The entire outer surface of the cap is made of a woven blend of 50 percent cotton and 50 percent polyester fabric. Attached to the underside of the visor is a small flip-down mirror. This merchandise is described as a golfer's aid, especially in putting, designed to improve a golfer's ability to practice the game. This merchandise is manufactured in Canada.


Whether the merchandise at issue is classifiable in Heading 6505 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA)?


Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Chapter 95, HTSUSA, provides for games and sports equipment, among other articles. Note 1(g) to Chapter 95 excludes "sports headgear of chapter 65" from classification in Chapter 95. Consequently the merchandise at issue is not classifiable in Chapter 95.

The merchandise at issue is made of two major components: a hat and a small mirror. GRI 3(b) provides that mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The hat, having the greater weight, quantity, and bulk, clearly provides this merchandise with its essential character. Consequently the product is classifiable in Heading 6505, 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.

The entire outer surface is made of the same materials, which, according to your submissions, is a blend of 50 percent cotton and 50 percent polyester fabric. Two subheadings, therefore, are applicable: 6505.90.2590, HTSUSA, (cotton) and 6505.90.8090, HTSUSA (polyester).

Note 2(A) to Section XI states that goods classifiable in chapters 50 to 55 or in heading 5809 or 5902 and of a mixture of two or more textile materials are to be classified as if consisting wholly of that one textile material which predominates by weight over each other single textile material. This note is applicable to the merchandise at issue by Additional U.S. Rule of Interpretation 1(d) which states that the principles of section XI regarding mixtures of two or more textile materials shall apply to the classification of goods in any provision in which a textile material is named. Since no one material predominates by weight in the merchandise at issue, classification in accordance with GRI 1 is not possible.

For the classification of merchandise stated to be comprised of 50 percent cotton and 50 percent man-made fiber blended fabric, the Customs Service will apply the rule established in GRI 3(c) of the HTSUSA, and require duty payment based on the subheading which occurs last in numerical order among those which equally merit consideration. (See e.g., Headquarters Ruling Letter (HRL) 082946 of December 9, 1988.) Accordingly the article is classifiable under subheading 6505.90.8090, HTSUSA.

We note that the merchandise may be submitted to a Customs laboratory for analysis and will be classified in accordance with the results of that analysis.


The merchandise at issue is classified under subheading 6505.90.8090, 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, other, of man-made fibers, other, not in part of braid, other, other, other. The textile category is 659. Articles that meet the definition of "goods originating in the territory of Canada" (see General Note 3(c)(vii)(B), HTSUSA) are normally subject to reduced rates of duty under the United States-Canada Free Trade Agreement Implementation Act of 1988. If the merchandise constitutes "goods originating in the territory of Canada," the applicable rate of duty is 13.2 cents per kilogram plus 4.8 percent ad valorem (otherwise, the general rate of duty is 22 cents per kilogram plus 8 percent ad valorem).

This merchandise may be subject to a laboratory analysis at the time of entry.


John Durant, Director

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