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NY 807179

March 7, 1995

CLA-2-65:S:N:N5:353 807179


TARIFF NO.: 6505.90.2545

Mr. Michael Yakimchuck
Headthreads Clothing Ltd.
4174 Dundas Street W.
Toronto, Canada M8X 1X3

RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of a "Ti-Kap" cloth head scarf with flexible visor from Canada

Dear Mr. Yakimchuck:

In your letter dated February 15, 1995 you requested a ruling on the status of a "Ti-Kap" cloth head scarf with a flexible visor from Canada under the NAFTA. A sample was submitted for examination with your request.

The sample is a one piece triangular shaped scarf with a peak sewn onto the middle of the long end of the article. It is said to be fabricated of 100% cotton and is not knit. The approximate dimensions of the article are 30" x 30" x 48". The article can be worn in two different ways. It can be placed over head, covering the head, with the peak in front and tied to the head using the two shorter ends of the article. It also can be rolled up and tied around the head to form a visor which provides no covering for the crown of the head.

The 100% cotton fabric for the article is stated to be manufactured in China. It is imported into Canada and purchased in a bleached state, not dyed or printed, from a Canadian fabric supplier and then delivered to a Canadian dyer to be dyed according to your specifiactiions. The peak interfacing is manufactured for you by a U. S. manufacturer and dye-cut into pieces bu a Canadian sub-contracter. The dyed cotton and the peak inferface pieces are delivered to a Canadian cut and sew company to be manufactured in to the finished product.

The "Ti-Kap" is classifiable in two or more headings, and according to General Rule of Interpretation 3(a) shall be classified in the heading which provides the most specific description of the article. The competing headings for this article are HTS 6505.90.2060 (hat) vs. HTS 6506.90.2545 (visor). In the opinion of this office, the article can be equally worn as a hat and as a visor. Therefore, according to GRI 3(c), when goods cannot be classified by reference to GRI 3(a)..., they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

The applicable tariff provision for the "Ti-Kap" will be 6505.90.2545, Harmonized Tariff Schedule of the United States Annotated (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..... Visors, and other headgear of cotton which provides no covering for the crown of the head ... The general rate of duty will be 8 percent ad valorem.

Each of the non-originating materials used to make the "Ti-Kap" has satisfied the changes in tariff classification required under HTSUSA General Note 12(t)65.2. The "Ti-Kap" will be entitled to a 2.4 percent ad valorem rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements.

This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party.


Jean F. Maguire
Area Director

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