Ribbed knit beanie hat, 50% wool 50% acrylic, with folded cuff

GRI Reasoning

GRI 1 — Heading Determination

The product is a ribbed knit beanie hat. Chapter 65 covers headgear; heading 6505 specifically covers "hats and other headgear, knitted or crocheted…whether or not lined or trimmed." A beanie hat is squarely within this description. No competing heading controls under GRI 1; heading 6117 (clothing accessories) is excluded because Chapter 65 Note 1 controls headgear, and CBP consistently classifies beanies under 6505 (confirmed by all cited rulings).

Fiber Composition — Section XI Note 2(A) / Subheading Note 2(A)

The beanie is 50% wool / 50% acrylic — an exact tie by weight. Section XI Note 2(A) and Subheading Note 2(A) require that when two fibers are equal in weight, classification proceeds "as if it consisted wholly of that one textile material which is covered by the heading [or subheading] which occurs last in numerical order among those which equally merit consideration."

• Wool subheading: 6505.00.30 ("Of wool: Knitted or crocheted…")
• Man-made fibers subheading: 6505.00.60 ("Of man-made fibers: Knitted or crocheted…Not in part of braid")

6505.00.60 occurs after 6505.00.30 numerically, so the article is classified as if wholly of man-made fibers. CBP rulings M84422, N012860, and N032702 all apply this exact analysis to 50/50 wool/acrylic knit hats and arrive at the man-made fiber subheading.

Subheading Navigation within 6505.00.60

• The beanie is knitted or crocheted → 6505.00.60 (not 6505.00.80)
• It is not in part of braid → 6505.00.60 confirmed (vs. 6505.00.50)
• It is not for babies
• It contains 50% wool by weight, which is ≥23% → 6505.00.60.40 ("Containing 23 percent or more by weight of wool or fine animal hair (459)")

This matches the exact 10-digit code and description identified in the verified HTS rows.

Duty Rate

• General (Column 1): 20¢/kg + 7% ad valorem (from 6505.00.60 row)
• Column 2 (Other): 99.2¢/kg + 65%
• Special: Free for AU, BH, CL, CO, IL, JO, KR, MA, NP, OM, P, PA, PE, S, SG; China receives no special rate
• Chapter 99 overlay flag: Footnote on 6505.00.60 references 9903.88.03 — this is an additional Section 301 tariff overlay for Chinese-origin goods that must be verified with a licensed broker or at the time of entry to determine the applicable additional duty percentage currently in effect.

Rejected Alternatives

• 6505.00.30.90 (Of wool, knitted, other): Superseded by Section XI Note 2(A) tie-breaker; man-made fiber subheading takes precedence at equal weight.
• 6505.00.60.90 (Other: Other: Other): Inapplicable because the article contains 50% wool, satisfying the ≥23% wool threshold that routes classification to 6505.00.60.40.
• 6117.80.85.00: CBP uniformly classifies beanies under Chapter 65, not Chapter 61/6117; confirmed by all cited rulings.

Cost/Duty Estimate (illustrative)

• Unit value: $2.10 × 12,000 units = $25,200 total customs value
• Ad valorem component: 7% × $25,200 ≈ $1,764
• Specific duty: 20¢/kg × estimated weight (assume ~80g/unit × 12,000 = 960 kg) ≈ $192
• Base duty estimate: ~$1,956 (before any 9903.88.03 overlay)
• 9903.88.03 additional duty must be verified and added.