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NY D84683




November 18, 1998

CLA-2-65:RR:NC:3:353 D84683

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.8090, 6507.00.0000

Ms. Cindy Vinson
IFF, Inc.
3800 Camp Creek Parkway
Building 2600, Suite 104
Atlanta, GA 30331

RE: The tariff classification of cap components from Sri Lanka.

Dear Ms. Vinson:

In your letter dated November 10, 1998, on behalf of KUDZU LLC, you requested a classification ruling.

The submitted samples consist of baseball style cap components, a crown and a peak, made of woven 85% acrylic/15% wool fabric. The crown consists of six triangular panels that are sewn together. The peak has a plastic center to stiffen it and is covered on the underside with woven 100% cotton fabric.

When imported in the same shipment/carrier, the crown and the peak will be considered a hat. GRI 2(a) states:

2.(a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.

The applicable subheading for the crown and peak, when imported together, will be 6505.90.8090, 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: Other: Of man-made fibers: Other: Not in part of braid...Other: Other: Other." The duty rate will be 20.7 cents per kilogram plus 7.5% ad valorem.

The applicable subheading for the crown will be 6505.90.8090, 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: Other: Of man-made fibers: Other: Not in part of braid...Other: Other: Other." The duty rate will be 20.7 cents per kilogram plus 7.5% ad valorem.

The applicable subheading for the peak, when imported separately, will be 6507.00.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Headbands, linings, covers, hat foundations, hat frames, peaks (visors) and chinstraps, for headgear." The duty rate will be 0.3% ad valorem.

The crown and peak, when imported together, and the crown, fall within textile category designation 659. Based upon international textile trade agreements products of Sri Lanka are subject to quota and the requirement of a visa. The peak, when imported separately, is not subject to quota or the requirement of a visa.

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.

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

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.

Sincerely,

Robert B. Swierupski
Director,

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