Customs Rules on Classification of Cycling Cap

On April 17, 2018, U.S. Customs and Border Protection issued a Binding Ruling Letter (N295874) relating to a cycling cap composed of knit and woven components. The peak and the center crown panel are constructed of 100 percent cotton woven fabric. The two side panels of the crown are constructed of 100 percent polyester knit mesh fabric. The cap features capping on the peak, a partially elasticized back, and a narrow woven fabric headband bearing the Champion® name. The Champion® company name, the Champion® logo and stripes are screen printed on the cap.

The cap is prima facie classifiable under two subheadings. Neither the polyester knit mesh fabric (6505.00.60) nor the cotton woven fabric (6505.00.20) imparts the essential character of the cap. Therefore, the cap will be classified in accordance with GRI 3(c) under the subheading that occurs last in numerical order in the Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading will be 6505.00.6090, HTSUS, 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; hair-nets of any material, whether or not lined or trimmed: Other: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid: Other: Other: Other." The rate of duty will be 20 cents per kilogram plus 7 percent ad valorem.