Handmade hats; classifiable heading 6505
Active· CBP ruling HQ 089043· Issued 1991-07-22
Ruling text
HQ 089043
July 22, 1991
CLA-2 CO:R:C:T 089043 JS
CATEGORY: Classification
TARIFF NO.: 6505.90.5090; 6505.90.6090; 6505.90.7090;
6505.90.8090
Leisa Rich
Skin Covers
182 Ridout St. S.
London, Ontario, Canada
N6C 3X9
RE: Handmade hats; classifiable heading 6505
Dear Ms. Rich:
This is in reference to your letter of March 27, 1991,
requesting classification of handmade hats under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA).
FACTS:
The merchandise at issue are handmade hats, made of various
materials combined in unique ways to create one-of-a-kind
headwear. You state that these hats will consist predominantly
of man-made materials, such as polyester, poly-satin, poly-silk,
velveteen, etc. Some natural fabrics such as cotton will also
be used. In addition, old jewelry parts, buttons, trim, lace,
etc. will adorn some of the designs. A postcard advertisement of
two of the hats manufactured by Skin Covers depicts a cloche and
a toque. A trim of what appears to be braid surrounds the
bottom rim of the toque.
ISSUE:
What is the appropriate classification of individually
handmade hats under the HTSUSA.
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is in accordance
with the General Rules of Interpretation (GRI), taken in order.
GRI 1 provides that classification will be determined by the
terms of the headings, and any relevant section or chapter notes.
2
Heading 6505 provides for hats of various materials. The
Explanatory Notes, the official interpretation of the tariff at
the international level, state that the heading includes hat
shapes made by sewing (but not by sewing or otherwise assembling
plaits or strips), whether or not lined or trimmed, and:
1) hats, whether or not trimmed with ribbons, hat pins,
buckles, artificial flowers, foliage or fruit,
feathers or other trimming of any material.
(However, headgear of feathers or artificial flowers
is excluded, and classified under heading 65.06)
2) berets (other than those made directly from felt
plateaux - heading 65.03), bonnets, skull caps and
the like. These are usually made directly by
knitting or crocheting, and are frequently fulled.
.
6) headgear made up from woven fabric, lace, net
fabric, etc.
Since the hats at issue are constructed with the materials
and in the manners described above, classification of such
headwear is appropriate under heading 6505, HTSUSA.
However, a further distinction exists at the subheading
level with regard to whether a hat is "wholly or in part of
braid" or not in part of braid." In lieu of the fact that the
submitted photograph depicts at least one hat which appears to
have a trim of braid, the following must be considered: General
Note 7 provides that, for the purposes of the tariff schedule,
and unless the context otherwise requires,
(e) the terms "wholly", "in part of" and "containing",
when used between the description of an article and
a material (e.g. woven fabrics, wholly of cotton"),
have the following meanings:
(i) "wholly of" means that the goods are, except
for negligible or insignificant quantities of
some other material or materials, composed
completely of the named material;
(ii)"in part of" or "containing" mean that the
goods contain a significant quantity of the
named material.
With regard to the application of the quantitative
concepts specified above, it is intended that the
de minimis rule apply.
3
The de minimis rule states that an ingredient or component
of an article may be ignored for classification purposes
depending upon "whether or not the amount used has really changed
or affected the nature of the article and, of course, its
salability." Varsity Watch Company v. United States, 34 CCPA
155, C.A.D. 359 (1947). A determination of whether some of your
merchandise is considered in part of braid must be based on
inspection of the actual goods.
HOLDING:
Assuming all of the headwear to be imported is of man-made
fibers, or in chief weight of man-made fibers, the present
merchandise is classified as follows: if of knit materials, and
wholly or in part of braid, the merchandise is classified in
subheading 6505.90.5090, 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: wholly or
in part of braid, other, textile category 659. Articles which
meet the definition "goods originating in the territory of
Canada" (see General Note 3(c)(vii)(B), HTSUSA) are subject to
reduced rates of duty under the United States - Canada Free Trade
Agreement Implementation Act of 1988. If this merchandise
constitutes "goods originating in the territory of Canada," the
applicable rate of duty is 5 percent ad valorem; otherwise, the
general rate of duty is 7.2 percent ad valorem.
If of knit material and not in part of braid, the
merchandise will be classified under subheading 6505.90.6090,
HTSUSA, textile category 659, duty assessed at 27.7 cents per
kilogram and 9.8 percent ad valorem. The general rate of duty
is 39.7 cents per kg and 14.1 percent ad valorem.
If of woven material and wholly or in part of braid, the
merchandise will be classified under subheading 6505.90.7090,
HTSUSA, textile category 659, dutiable at the rate of 5 percent
ad valorem. The general rate of duty is 7.2 percent ad valorem.
If of woven material and not in part of braid,
classification is under subheading 6505.90.8090, HTSUSA, textile
category 659, dutiable at the rate of 15.4 cents per kilogram and
5.6 percent ad valorem. The general rate is 22 cents per kg and
8 percent ad valorem.
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
4
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 issuance of the U.S.
Customs Service, which is updated weekly and is available at your
local Customs office.
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 importing the merchandise to determine
the current applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 089043, retrieved 2026-10-12T05:21:31Z, republished verbatim. This digest is informational; only CBP issues binding rulings.