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HQ 084262


June 21, 1989

CLA-2 CO:R:C:G 084262 DSN

CATEGORY: CLASSIFICATION

TARIFF NO.: 6214.30.0000

Harold I. Loring, Esquire
Grunfeld, Desiderio, Lebowitz & Silverman 12 East 49th Street
New York, New York 10017

RE: Classification of scarves with fur tails

Dear Mr. Loring:

This is in reference to your inquiry of March 21, 1989, on behalf of Junior Gallery, requesting tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), for rayon scarves with fur tails. Samples produced in either China or Korea were submitted for examination.

FACTS:

The samples at issue are rayon scarves with fur tails. The tails are either of mink or tunuki. According to your submissions the cost of the fur tail is more than 50 percent of the entire manufactured cost of the scarf. No actual cost breakdowns were provided.

ISSUE:

Whether the scarves with fur tails are classified in heading 4303, HTSUSA.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), taken in order. GRI 1 provides that the starting point is the terms of the headings and subheadings of the tariff and any relevant section or chapter notes. Heading 4303, HTSUSA, provides for articles of apparel, clothing accessories and other articles of furskin. Chapter note 4 to chapter 43 states that articles of apparel and clothing accessories which furskin is
attached on the outside, except as mere trimming, are to be classified in heading 4303 or 4304 as the case may be. The question to be determined is whether the fur tails constitute more than mere trimming.

You allege that HRL 080817 of August 31, 1987, is applicable to the instant case. In that ruling, which concerned the classification of garments consisting of more than one type of fabric, we interpreted the word "trimming" in that context to mean parts or accessories of a garment that do not materially contribute to its character or usefulness. By analogy we do not believe that the fur tails contribute to the character or usefulness of the scarves at issue. The scarves could still function as scarves without the fur tails. The character of the scarves has not changed due to the presence of the fur tails. The fur tails do not serve any useful function of keeping the wearer warm or protecting the throat. The fact that the fur tails provide an additional selling feature and their cost is supposedly significantly greater than the scarves, does not make their existence more then mere trimming.

The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes for heading 4303 state that fur on a garment would be regarded as mere trimming if constituting, for example, the collar and revers cuffs or edging to pockets, skirts, coats, etc. It is our opinion that the fur tails on the instant samples serve as edging to the scarf ends. Therefore, for the above stated reasons the fur tails do not constitute more than mere trimming; and classification under heading 4303 is precluded.

Similarly, the Explanatory Notes to Chapter 62 provide that the classification of goods in this Chapter is not affected by the presence of parts or accessories of, for example, furskin. Where, however, the presence of such materials constitutes more than mere trimming the articles are classified in accordance with the relative Chapter Notes (particularly Note 4 to Chapter 43 and Note 2 (b) to Chapter 67, relating to the presence of furskin and feathers, respectively), or failing that, according to the General Interpretative Rules.

HOLDING:

The samples at issue are classified under subheading 6214.30.0000, HTSUSA, which provides for shawls, scarves, mufflers, mantillas, veils and the like, of synthetic fibers, textile category 659, and dutiable at the rate of 10.6 percent ad valorem.

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