Classification of a cap crown; not classifiable in Heading 6507; classifiable in Heading 6505, in application of GRI 2(a)
Active· CBP ruling HQ 087749· Issued 1990-11-16
Ruling text
HQ 087749
November 16, 1990
CLA-2 CO:R:C:G 087749 CC
CATEGORY: Classification
TARIFF NO.: 6505.90.6080
Mr. Bradley Peterson
President
American Mills, Inc.
301 North 5th Street
Minneapolis, MN 55403
RE: Classification of a cap crown; not classifiable in Heading
6507; classifiable in Heading 6505, in application of
GRI 2(a)
Dear Mr. Peterson:
This letter is in response to your inquiry of May 22, 1990,
requesting tariff classification of a cap crown from China. A
sample was submitted for examination.
FACTS:
The submitted sample is a cap crown, which will be used to
make a baseball style cap. It consists of 5 panels. The 4 back
panels are made of a knit man-made fiber mesh. You state that
the front panel is made of cotton fabric, and our examination
shows that it is knit fabric.
You have advised us further that the crown may also be
imported in two parts rather than as a single unit, i.e., the
front panel as one piece and the 4 back panels, sewn together, as
the second piece. You state that the front panels and the back
portions will be imported in separate shipments.
ISSUE:
Whether the submitted merchandise is classifiable in Heading
6507 of the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA)?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Heading 6507, HTSUSA, provides for the following articles:
headbands, linings, covers, hat foundations, hat frames, peaks
(visors) and chinstraps, for headgear. Cap crowns are not
specifically provided for in this heading. In addition, GRI 2(a)
states the following:
Any reference in a heading to an article shall be taken
to include a reference to that article incomplete or
unfinished, provided that, as entered, the incomplete or
unfinished article has the essential character of the
complete or finished article.
In HRL 085174, dated September 7, 1989, we ruled that a cap
crown had the essential character of a hat and was classifiable
as a hat or other headgear in Heading 6505, HTSUSA, in
application of GRI 2(a). The submitted crown is similar to the
one classified in HRL 085174. Therefore the submitted crown is
classifiable in Heading 6505.
The front panel and back portion are made of different
materials. GRI 3(b) provides that mixtures, composite goods
consisting of different materials or made up of different
components, and goods put up in sets for retail sale, shall be
classified as if they consisted of the material or component
which gives them their essential character. We do not believe
that either material imparts the essential character to this
article. Therefore GRI 3(c) is applicable.
GRI 3(c) provides that when goods cannot be classified by
reference to 3(b), they shall be classified under the heading
which occurs last in numerical order among those which equally
merit consideration. If the crown were classified as if it
consisted only of the knit cotton of the front panel, it would be
classified under subheading 6505.90.15, HTSUSA. If the crown
were classified as if it consisted only of the man-made fibers of
the back portion, it would be classified under subheading
6505.90.60, HTSUSA. Since subheading 6505.90.60 occurs last
numerically of those that merit consideration, the crown at issue
would be classified under this subheading.
If the front panel and back portion are imported as separate
pieces, assuming they are imported in different shipments, they
would not have the essential character of a hat and would be
classifiable in Heading 6507. If they are imported in the
same shipment, despite being separate pieces, they are
classifiable as an unfinished or incomplete hat in Heading 6505.
HOLDING:
The submitted crown is classified under subheading
6505.90.6080, HTSUSA, 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, other, of man-made fibers, knitted or crocheted or made
up from knitted or crocheted fabric, not in part of braid, other,
other. The rate of duty is 39.7 per kilogram plus 14.1 percent
ad valorem, and the textile category is 659.
If the front panel and back portion are imported as separate
pieces, assuming they are imported in different shipments, they
are classified under subheading 6507.00.0000, HTSUSA, which
provides for headbands, linings, covers, hat foundations, hat
frames, peaks (visors) and chinstraps, for headgear. The rate of
duty would be 1.3 percent ad valorem. If these pieces are
shipped together, they are classified under subheading
6505.90.6080, HTSUSA.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories applicable to textile
merchandise, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
The designated textile and apparel category may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Since
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.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 087749, retrieved 2026-10-12T05:20:01Z, republished verbatim. This digest is informational; only CBP issues binding rulings.