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January 15, 1999

CLA-2-65:RR:NC:3:353 D86082


TARIFF NO.: 6505.90.2590; 4202.22.4500

Ms. Ludene Murphee
Gap Inc.
One Harrison St.
San Francisco, CA 94105

RE: The tariff classification of a hat and bag from China.

Dear Ms. Murphee:

In your letter dated December 15, 1998, you requested a classification ruling.

The submitted samples for Gap Kids aare a reversible hat and bag. Style 243282A is a reversible hat consisting of a floral print of woven 100% cotton fabric, the reverse solid color fabric consists of 60% linen/40% cotton fabric. Style 243391 is a bag consisting of floral woven 100% cotton fabric and the reverse side is 60% linen/40% cotton fabric.

The essential character for the bag is the floral printed side of the bag. The applicable subheading for the reversible slouch messenger bag, style 243391 will be 4202.22.4500 Harmonized Tariff schedule of the United States (HTS), which provides for “Trunks, suitcases, vanity cases,...handbags, shopping bags,...: Handbags,...: With outer surface of textile materials: Other: Of vegetable fibers and not of pile or tufted construction: Of cotton.” The duty rate will be 6.8% ad valorem. The floral print and the solid color fabric are of equal importance to the cargo hat. As per GRI 3(c) “When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.”

The applicable subheading for the reversible cargo hat, style 243282A will be 6505.90.2590, 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 cotton, flax or both: Not knitted: Other, Other.” The duty rate will be 7.8% ad valorem.

The hat falls within textile category designation 859 and the bag falls within textile category 369. Based upon international textile trade agreements products of China are subject to quota and 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.


Robert B. Swierupski

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