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NY 809495

May 16, 1995

CLA-2-65:S:N:N5:353 809495


TARIFF NO.: 6505.90.2590, 9802.00.9000

Mr. Ricardo Gonzalez
Bravo Customs Brokers Services
2317 El Indio Hwy
P.O. Box 1526
Eagle Pass, Texas 78852-1526

RE: The tariff classification of a baseball cap crown assembled of U.S. components from Mexico.

Dear Mr. Gonzalez:

In your letter dated April 19,1995 you requested a classification ruling. Samples were submitted for review with your request.

The submitted samples consist of Sample "A" which is a crown of a cap which you state will be assembled in Mexico from components of U.S. origin. Sample "B" is a finished cap which you state will be finally assembled in the U.S. of the crown of Sample "A" and other U.S. made components such as the visor, labels, embroidery, velcro, etc.

The process stated to be performed in Mexico consists of assembling six panels (of 100% twill cotton) by sewing them together along with two pieces of buckram, attached to a button to the top of the crown and finally sewing in the size strip. You state the six panels of fabric and the buckram is sent to Mexico, pre-cut, ready for assembly. The brown tape, thread and size strip are sent in rolls and cut to specific size in Mexico.

The applicable subheading for the baseball cap crown will be 6505.90.2060, Harmonized Tariff Schedule of the United States (HTS), 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: Of cotton: not knitted: Other. The duty rate will be 8 percent ad valorem.

The cotton cap crown falls within textile category designation 359. As a product of Mexico this merchandise may be subject to visa requirements or quota restraints based upon international textile trade agreements.

The designated textile and apparel category may be subdivided into parts. If so, 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 that 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 available for inspection at your local Customs office.

The imported cap crown may be entered free of duty under subheading 9802.00.9000, HTS, upon compliance with regulations. Subheading 9802.00.9000, HTS, provides for Textile and apparel goods, assembled in Mexico in whole of fabrics formed and cut in the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have nor lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by operations incidental to the assembly process.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

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.


Jean F. Maguire
Area Director

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