United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY D81287 - NY D81363 > NY D81311

Previous Ruling Next Ruling
NY D81311

September 1, 1998

CLA-2-RR:NC:3:353 D81311


Mr. John Olieux
Squid Wear
5 Warlock Cres.
Toronto, Ontario, Canada

RE: Classification and country of origin determination for a neoprene cap; 19 CFR 102.21(c)(2); tariff shift.

Dear Mr. Olieux:

This is in reply to your letter dated August 11, 1998, requesting a classification and country of origin determination for a neoprene cap which will be imported into the United States. A sample of the neoprene cap was provided with the ruling request.


The subject merchandise consists of a neoprene water sports cap with the logo "Squid Wear." The item is constructed of neoprene which is laminated on both sides with a knit man-made fiber fabric and has an adjustable hook and loop closure strap at the back. There is a rubber/plastic covered neoprene band inside the cap to ensure it fits snugly on the head.

The manufacturing operations for the "Squid Wear" neoprene water sports cap are as follows:

The fabric is made in Taiwan.

The hook and loop closure strap is made in Canada.

In Canada or Thailand the neoprene fabric is die cut into the five panels that form the crown, one piece for the peak and one piece for the rubber/plastic coated neoprene band. The panels are sewn together and the peak is attached, as is the adjustable hook and loop closure strap. The plastic/rubber neoprene band is sewn inside and the "Squid Wear" logo is heat/paint transferred on the front of the crown.


What are the classification and country of origin of the subject merchandise?


The applicable subheading for the "Squid Wear" neoprene water sports cap will be 6505.90.6090, 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 man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid...Other: Other." The rate of duty will be 31.8 cents per kilogram plus 11.3% ad valorem.

The "Squid Wear" neoprene water sports cap falls within textile category designation 659. The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. 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.


On December 8, 1994, the President signed into law the Uruguay Round Agreements Act. Section 334 of that Act (codified at 19 U.S.C. 3592) provides new rules of origin for textiles and apparel entered, or withdrawn from warehouse, for consumption, on and after July 1, 1996. On September 5, 1995, Customs published Section 102.21, Customs Regulations, in the Federal Register, implementing Section 334 (60 FR 46188). Thus, effective July 1, 1996, the country of origin of a textile or apparel product shall be determined by sequential application of the general rules set forth in paragraphs (c)(1) through (5) of Section 102.21.

Paragraph (c)(1) states that "The country of origin of a textile or apparel product is the single country, territory, or insular possession in which the good was wholly obtained or produced." As the subject merchandise is not wholly obtained or produced in a single country, territory or insular possession, paragraph (c)(1) of Section 102.21 is inapplicable.

Paragraph (c)(2) states that "Where the country of origin of a textile or apparel product cannot be determined under paragraph (c)(1) of this section, the country of origin of the good is the single country, territory, or insular possession in which each of the foreign materials incorporated in that good underwent an applicable change in tariff classification, and/or met any other requirement, specified for the good in paragraph (e) of this section:"

Paragraph (e) in pertinent part states that "The following rules shall apply for purposes of determining the country of origin of a textile or apparel product under paragraph (c)(2) of this section:"

HTSUS Tariff shift and/or other requirements

6505.90 (1) If the good consists of two or more components, a change to subheading 6505.90 from any other heading, provided that the change is the result of the good being wholly assembled in a single country, territory, or insular possession.

As the cap is assembled in a single country, that is, Canada or Thailand, as per the terms of the tariff shift requirement, country of origin is conferred in Canada or Thailand.


The country of origin of the "Squid Wear" neoprene water sports cap is Canada or Thailand. Based upon international textile trade agreements products of Thailand are subject to quota and the requirement of a visa.

The holding set forth above applies only to the specific factual situation and merchandise identified in the ruling request. This position is clearly set forth in section 19 CFR 177.9(b)(1). This sections states that a ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Should it be subsequently determined that the information furnished is not complete and does not comply with 19 CFR 177.9(b)(1), the ruling will be subject to modification or revocation. In the event there is a change in the facts previously furnished, this may affect the determination of country of origin. Accordingly, if there is any change in the facts submitted to Customs, it is recommended that a new ruling request be submitted in accordance with 19 CFR 177.2.

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at 212-466-5881.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: