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HQ 084261


June 15, 1989

CLA-2 CO:R:C:G 084261 DSN

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.2500, 9004.10.0000

John A. Bessich, Esquire
Pollick & Bessich, P.C.
225 Broadway, Suite 500
New York, New York 10007

RE: Classification of children's headwear and sunglasses

Dear Mr. Bessich:

This ruling letter is in response to your inquiry of March 17, 1989, on behalf of Arlington Hat Co., Inc., requesting tariff classification of children's headwear and sunglasses under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The sunglasses are produced in Hong Kong while the cap is produced in China.

FACTS:

The samples at issue consist of a cap, style number 1241 which is composed of cotton woven fabric with a narrow, vertical, cotton fabric loop sewn to the cap above the brim. The loop may be opened and closed by a metal snap. The loop holds a pair of plastic sunglasses. By opening the snap of the fabric loop, the sunglasses can be removed and worn by the cap wearer. In addition, the cap has two fabric loops which are sewn to each side of the cap into which the user could possibly insert the sunglasses.

Style number 264 is also a cap designed like style number 1241 except that it has two half-moon shaped panels of cotton netting material which extend back from the brim. This cap contains a pair of plastic heart-shaped sunglasses that are worn in the same fashion as style number 1241.

According to your submissions the cap and sunglasses will be imported and sold together. The sunglasses are inserted in the fabric loop where a plastic tag is used to prevent separation during shipment and at retail.

ISSUE:

Whether the cap and sunglasses are classified together or separately.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 3 provides for classification of sets.

GRI 3(b) provides that goods put up in sets for retail sale which cannot be classified by GRI 3(a), shall be classified as if they consisted of the material or component which give them their essential character. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes for GRI 3(b) state that goods put up in sets for retail sale are those which consist of at least two different articles which are classifiable in different headings; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to users without repacking.

The samples at issue consists of two articles classifiable in different headings. Heading 6505, HTSUSA, provides for hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece, whether or not lined or trimmed. Heading 9004, HTSUSA, provides for spectacles, goggles and the like, corrective, protective or other.

Even though the sunglasses and cap are classifiable in different headings, the articles do not meet a particular need or carry out a specific activity. There is no need for children to wear the sunglasses while wearing the cap. The cap can be worn both outdoors and indoors, in the rain and other types of weather conditions where sunglasses would be unnecessary. The sunglasses have a separate function apart from the cap and neither article is in any way dependent on its use for the other.

Although the cap and sunglasses will be imported together their packaging suggests that they are separate and distinct articles of commerce. The sunglasses are packaged in clear plastic bags and are inserted in the fabric loop. The sunglasses are further attached to the cap by a plastic tag to ensure that they are not separated during shipment and at retail. The cap and the sunglasses do not lose their separate identities nor their separate functions by virtue of a plastic tag that connects them.

Therefore, it is our opinion that the sunglasses and cap do not meet the requirements of a "set" for classification purposes and are classified separately under the HTSUSA.

HOLDING:

The sunglasses are classified under subheading 9004.10.0000, HTSUSA, which provides for spectacles, goggles and the like, corrective, protective or other, sunglasses, and dutiable at the rate of 7.2 percent ad valorem.

The cap is classified under subheading 6505.90.2500, 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, other, textile category 859, and dutiable at the rate of 8 percent ad valorem.

Due to the changeable nature of the statistical annotation and the restraint (quota/visa) categories applicabl 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.

Sincerely,

John Durant, Director

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