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NY N024815

April 14, 2008



TARIFF NO.: 6505.90.2060

Cindy Hazlett CHB
11508 Ohio Avenue Suite 3
West Los Angeles, CA 90025

RE: The tariff classification of a musical cap from Hong Kong.

Dear Ms. Hazlett:

In your letter dated February 25, 2008, received in this office on March 17, 2008, on behalf of Kamhi World, you requested a classification ruling.

The submitted sample is a baseball-style cap constructed of woven 100% cotton fabric. The six-panel cap features a self-fabric covered button on top, sweatband, adjustable self-fabric covered hook and loop strip in the back, an embroidered front representing a school name/symbol, and a musical mechanism in the lining of the cap that plays the school song when the cap is waved.

You suggest classification in subheading 9208.10.0000 as a music box. Heading 9208 provides for, among other articles, musical boxes. The Explanatory Notes, which represent the official interpretation of the tariff at the international level, offer guidance in understanding the scope of the headings. The Explanatory Note to Heading 9208 provides that musical boxes "consist of small mechanical movements playing tunes automatically, incorporated into boxes or various other containers." The Explanatory Note, however, further indicates that:

Articles which incorporate a musical mechanism but which are essentially utilitarian or ornamental in function...are not regarded as musical boxes within the meaning of this heading. These articles are classified in the same headings as the corresponding articles not incorporating a musical mechanism.

Here, the baseball-style cap with a music mechanism inside the lining of the cap functions primarily as a utilitarian article. While the baseball cap houses a musical movement, which provides minimal entertainment, such entertainment is incidental to its primary function as a baseball-style cap. Therefore, the item is not classifiable as a music box under 9208.10.0000, HTSUS.

The applicable subheading for the baseball-style cap with a musical mechanism will be 6505.90.2060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for hats and other headgearnot knittedheadwear of cotton, other. The duty rate will be 7.5% ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The baseball-style cap with a musical mechanism falls within textile category 359. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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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