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NY K83753

April 7, 2004
CLA-2-65:RR:NC:3:353 K83753


TARIFF NO.: 6505.90.6090

Mr. Alan Wells
Mental Headgear
118 Ava Drive
Hewitt, TX 76643

RE: The tariff classification of Headcase™ multi-functional item from China.

Dear Mr. Wells:

In your letter dated March 4, 2004 you requested a classification ruling.

The submitted sample is a Headcase™ multi-functional item. Styles C5150 and C5160 are constructed of knit polyester fabric. The Headcase™ is a cylinder shaped item that measures approximately 9x17 inches when laying flat. The literature states:

“The Headcase™ multi-functional accessory works for all kinds of activities. It provides maximum comfort and protection against wind, snow and sun. The Headcase™ is manufactured with 100% polyester micro-fibre which is wind-resistant, breathable, and wicks moisture. It provides maximum comfort and protection against wind, snow and sun. The Headcase™ is constructed without seams and it will not lose its shape. The micro-fibre dries in minutes, retains its elasticity and does not fray.”

The literature then shows the Headcase™ being used as a bandana, helmet cover, scrunchie, facemask, headband, beanie, balaclava, neckwarmer and legionnaire.

You suggest classification as a helmet cover in heading 6507. However, the helmet cover is but a single use. The item has multiple uses as a clothing accessory of heading 6117 as a bandana, scrunchie, facemask, headband and neckwarmer; it also has multiple uses as headgear of heading 6505 as a beanie, balaclava and legionnaire.

No single use imparts the essential character to the Headcase™. When there is no essential character, merchandise shall be classified according to General Rule of Interpretation (GRI) 3 (c), which states the merchandise “shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.” Headings 6117 and 6505, the headings with multiple uses, equally merit consideration and the merchandise will be classified under heading 6505.

The applicable subheading for the Headcase™ will be 6505.90.6090, 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 fabricwhether or not lined or trimmedOther: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other.” he duty rate will be 20 cents per kilogram plus 7% ad valorem.

The Headcase™ falls within textile category designation 659. 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 and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, 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 and should also be verified at the time of shipment.

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 646-733-3053.


Robert B. Swierupski

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