HQ 087825: Modification of HRL 087060; classification of a baseball- style cap made of 100 percent cotton twill fabric

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                            HQ 087825

                        September 5, 1990




CLA-2  CO:R:C:G   087825 CC   087060

CATEGORY:  Classification

TARIFF NO.:  6505.90.2060

Mr. Steve Hill
General Manager
Four Seasons
1111 Western Row Road
Mason, OH 45040

RE:  Modification of HRL 087060; classification of a baseball-
     style cap made of 100 percent cotton twill fabric

Dear Mr. Hill:

     On August 17, 1990, we issued Headquarters Ruling Letter
(HRL) 087060, in which one of the articles classified was a
baseball-style cap made of 100 percent cotton twill fabric.
After further review, we have determined that classification of
this cap under subheading 6505.90.2500 of the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) was incorrect.

     The correct classification of the cap made of 100 percent
cotton fabric is 6505.90.2060, 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 cotton, flax or both,
not knitted, certified hand-loomed and folklore products and
headwear of cotton, other.  The rate of duty is 8 percent ad
valorem, and the textile category is 359.

     This notice should be considered a modification of
HRL 087060 pursuant to 19 CFR 177.9(d)(1).  Although HRL 087060
will not be valid for future transactions for the cotton
baseball-style cap at issue, this modification will not be
applied retroactively.  We recognize that pending transactions
may be adversely affected by this ruling.  If it can be shown
that you have relied on HRL 087060 to your detriment, e.g.,
ordered merchandise after the receipt of HRL 087060 that will be
imported after the date of this ruling, you may notify this
office and apply for relief from the effects of this
modification.

     HRL 087060, dated August 17, 1990, is modified accordingly.


                              Sincerely,




                              John Durant, Director
                              Commercial Rulings Division