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HQ 086129


March 6, 1990

CLA-2 CO:R:C:G 086129 HP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6117.10.2000; 6505.90.6080

Mr. John M. Peterson
NEVILLE, PETERSON & WILLIAMS
COUNSELLORS AT LAW
39 BROADWAY
NEW YORK, NY 10006

RE: Scarves with attached full hoods are composite goods with neither component imparting essential character. Scarves with center seam which creates hood effect are still scarves under GRI 1. Wimple;headgear;hats

Dear Mr. Peterson:

This is in reply to your letter of November 6, 1989, concerning the tariff classification of hooded carves, produced in the Philippines, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The merchandise at issue consists of two styles of 100% acrylic knitted hooded scarves. Style 35129 is composed of a scarf approximately 30" in length and 8" in width. A hood, constructed to matching knit acrylic, is sewn at the midpoint of one edge of the scarf.

Style 16488, advertised as a "Thermal Puff Hooded Wrap," is composed of a single length of textile material measuring approximately 60" in length and 9-
" in width. A curved seam is sewn at the center point of the article, forming a crest which resembles the rear point of a hood.

ISSUE:

Whether the instant merchandise is considered headgear or scarves under the HTSUSA?

LAW AND ANALYSIS:

Style 35129

Heading 6505, HTSUSA, provides for, inter alia, knitted hats and other headgear. Heading 6117, HTSUSA, provides for, inter alia, knitted scarves and the like. No heading explicitly provides for an article consisting of a scarf and a hood.

The General Rules of Interpretation (GRIs) to the HTSUSA govern the classification of goods in the tariff schedule. GRI 1 states, in pertinent part:

... classification shall be determined according to the terms of the headings and any relative section or chapter notes ....

Goods which cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs, taken in order.

GRI 3 states, in pertinent part:

When by application of Rule 2(b) [goods of more than one material or substance] or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(b) Mixtures, [and] composite goods * * * made up of different components, * * * which cannot be classified by reference to 3(a) [which requires that goods be classified, if possible, under the more specific of the competing provisions], shall be classified as if they consisted of * * * compo- nent which gives them their essential character, insofar as this criterion is applicable.

The Explanatory Notes to the HTSUSA constitute the official interpretation of the tariff at the international level. Explanatory Note (IX) to GRI 3 provides:

For the purposes of [GRI 3(b)], composite goods made up of different components shall be taken to mean not only those in which the components are attached to each other to form a practically inseparable whole but also those with separable components, provided these compo- nents are adapted to one another and are mutually complementary and that together they form a whole which would not normally be offered for sale in separate parts.

The factors which determine essential character of an article will vary from case to case. It may be the nature of the components, its bulk, quantity, weight, value, or the role a component plays in relation to the use of the goods. In general, essential character has been construed to mean the attribute which strongly marks or serves to distinguish what an article is; that which is indispensable to the structure or condition of an article.

It is our opinion that neither component imparts the essential character of Style 35129. It is apparent from the construction of the article that the consumer will purchase Style 35129 for its capacity as both a hood and a scarf. The hood portion affords the wearer a warmth factor not available from mere scarves. The hooded scarf, therefore, is not classifiable by means of GRI 3(b).

GRI 3(c) states that

[w]hen goods cannot be classified with reference to 3(a) [heading with the most specific description] or 3(b) [material or component imparting essential character], they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

The applicable headings are 6117 and 6505, HTSUSA; by definition, Style 35129 is classifiable under heading 6505.

Style 16488

Unlike Style 35129, supra, Style 16488 is not composed of two or more components. It is simply a scarf, whose construction allows the wearer to more easily place a portion of the article on the top of the head. The article is clearly designed to be used less as a hooded article than either wimples or the aforementioned Style 35129; the encasement of the head is a use unmistakably fugitive when compared to Style 16488's traditional scarf functions. The wrap is therefore classifiable, via GRI 1, as a scarf.

HOLDING:

As a result of the foregoing, the instant merchandise is classified ...

STYLE 35129

... under subheading 6505.90.6080, HTSUSA, textile category 659, as 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, of man-made fibers, knitted or crocheted or made up from knitted or crocheted fabric, not in part of braid, other, other. The applicable rate of duty is 39.7/kg + 14.1 percent ad valorem.

STYLE 16488

... under subheading 6117.10.2000, HTSUSA, textile category 659, as other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories, shawls, scarves, mufflers, mantillas, veils and the like, of man-made fibers. The applicable rate of duty is 12 percent ad valorem.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agree- ments which are subject to frequent negotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at your local Customs office.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the classification) and the restraint (quota/visa) categories, you should contact your local Customs office prior to importing the merchandise to determine the current status of any import restraints or requirements.

Sincerely,

JOHN DURANT, DIRECTOR
COMMERCIAL RULINGS DIVISION

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