Water Polo Cap
Active· CBP ruling HQ 083434· Issued 1989-12-04
Ruling text
HQ 083434
December 4, 1989
CLA-2 CO:R:C::G 083434 CRS
CATEGORY: Classification
TARIFF NO.: 9506; 6505; 6506.10.6000
Ms. Dianne Rothhammer
Rothhammer International, Inc.
Post Office Box 2959
Lancaster, CA 93539-2959
RE: Water Polo Cap
Dear Ms. Rothhammer:
This is in reply to your letter dated October 27, 1988, to
our New York office, in which you requested a ruling under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). A sample was submitted with your request.
FACTS:
The article in question is a water polo cap imported from
Taiwan. The cap is made from nylon knit fabric and has plastic
protectors which cover the ears. Two long chin ties which are an
extension of the binding on the cap's edge serve to secure the
cap on the wearer's head.
ISSUE:
Is the water polo cap sports equipment of chapter 95,
HTSUSA, or headgear of headings 6505 or 6506, HTSUSA?
LAW AND ANALYSIS:
The General Rules of Interpretation (GRIs) govern
classification under the HTSUSA. GRI 1 provides that the
classification of articles is to be determined according to the
terms of the headings and any relative section or chapter notes.
Heading 9506, HTSUSA, covers articles and equipment for
gymnastics, athletics and other sports. However, note 1(g) to
chapter 95 excludes sports headgear of chapter 65 from
consideration as sports equipment. Thus the water polo cap is
not classifiable under heading 9506, HTSUSA.
Heading 6505, HTSUSA, covers hats and other headgear,
knitted or crocheted, or made up from lace. The Explanatory
Notes constitute the official interpretation off the Harmonized
System at the international level. The Explanatory Note to
heading 6505 lists various types of knitted or crocheted headgear
which fall within the heading. Among those enumerated are
berets, bonnets, fezzes, mortar-boards, nun's headdresses and
textile-covered pith helmets. It is our opinion that a water
polo cap is not of a class or kind with the above.
In contrast, heading 6506, HTSUSA, covers other headgear,
whether or not lined or trimmed. Specifically, subheading
6506.10 covers safety headgear. The Explanatory Note to heading
6506 states that
[the] heading covers all hats and headgear not classified in
the preceding headings of this Chapter or in Chapter 63, 68
or 95. It covers, in particular safety headgear (e.g., for
sporting activities...), whether or not fitted with
protective padding....
The article in question is protective in that it shields the
wearer's ears from blows which might be thrown during a water
polo match. Water polo is a sport played at close quarters and
the head, in particular, is exposed. The ear guards therefore
afford the wearer's ears modest protection.
Since the cap is designed to protect the wearer while
participating in a sporting event, we find it to be other
headgear of heading 6506, HTSUSA.
HOLDING:
The water polo cap is classifiable in subheading
6506.10.6000, HTSUSA under the provision for safety headgear,
other, and is subject to duty at a rate of 2.4 percent ad
valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 083434, retrieved 2026-10-12T05:18:16Z, republished verbatim. This digest is informational; only CBP issues binding rulings.