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NY K87312

July 12, 2004
CLA-2-65:RR:NC:3:353 K87312


TARIFF NO.: 6506.91.0060

Ms. Despina Keegan
Serko & Simon LLP
1700 Broadway, 31st Floor
New York, NY 10019

RE: The tariff classification of a textile and plastic cap from China.

Dear Ms. Keegan:

In your letter dated June 17, 2004, on behalf of Fashion Accessory Bazaar LLC, you requested a tariff classification ruling. As requested, the sample will be returned to you.

The submitted sample is a baseball-style cap with a six-panel crown and adjustable rear strap. The two front panels, peak and top button are constructed of woven 100% cotton or 100% man-made fabric; the four back panels are constructed of mesh fabric that has been completely embedded in plastic.

Chapter 59 Note 2(a) (3) states that “Heading 5903 applies to: (a) Textile fabrics impregnated, coated, covered, or laminated with plasticsother than: (3) Products in which the textile fabric is either completely embedded in plastic or entirely coated or covered with such material, provided such coating can be seen by the naked eye(chapter 39).” The mesh fabric is completely embedded or entirely coated with plastic and is classifiable as a plastic of Chapter 39.

Neither the portion of woven cotton or man-made fabric, classifiable under heading 6505, nor the portion of mesh fabric completely embedded or entirely coated with plastic, classifiable under heading 6506, imparts the essential character to the baseball-style cap. Following General Rule of Interpretation (GRI) 3 (c), it will be classified under the heading which occurs last in numerical order in the HTS.

The applicable subheading for the baseball-style cap will be 6506.91.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other headgear of rubber or plastics. The rate of duty will be Free.

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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