United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 HQ Rulings > HQ 0088234 - HQ 0088312 > HQ 0088246

Previous Ruling Next Ruling



HQ 088246

November 30, 1990

CLA-2 CO:R:C:G 088246 JS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.6080

John M. Peterson
Neville, Peterson & Williams
39 Broadway
New York, NY 10006

RE: Modification of HQ 086129; hoodscarf

Dear Mr. Peterson:

On March 6, 1990, you were issued Headquarters ruling number 086129, which classified a woman's hoodscarf as other made up clothing accessories, under subheading 6117.10.2000 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Upon further review, that classification, in part, is determined to be in error.

FACTS:

The merchandise at issue is style no. 16488, which is stated to be a woman's scarf constructed of 100 percent acrylic knit fabric. It is approximately 60 inches in length and 9 inches in width. A curved seam is sewn through the center of the scarf, creating a hood.

ISSUE:

Whether a scarf sewn so as to form a hood is considered headgear or other clothing accessories under the HTSUSA.

LAW AND ANALYSIS:

Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Heading 6505, HTSUSA, provides for knitted hats and other headgear. The Explanatory Notes (EN), which constitute the official interpretation of the nomenclature at the international level, state that this heading includes hoods (EN 65.05(9)). Webster's II New Riverside University Dictionary (1984) defines hood as "a loose pliable covering for the head and neck, either separate or attached to a garment, as a jacket or robe."

The garment at issue conforms to the description above and is specifically provided for by EN 65.05. See, HQ 085204 (October 10, 1989) and HQ 085090 (October 11, 1989)(hood-scarves classified as hats and other headgear of heading 6505, HTSUSA).

The strategically placed stitching of the item's center seam transforms what would otherwise be a scarf into distinctive headgear. The long scarf-ends that extend from the hood are no longer used just to protect the neck and chest from the elements; they ensure that the hood securely covers the head by being tied or wrapped around the neck. And, although the "scarf" may conceivably be worn solely around the neck or shoulders, it would be too bulky for comfort. Such use would, in this case, be considered fugitive. Therefore, despite the clearly identifiable origin of the subject good, i.e., a scarf, the subsequent alteration of that scarf has resulted in what is, unmistakably, headgear.

HOLDING:

The correct classification of the merchandise at issue is subheading 6505.90.6080, 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 man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: not in part of braid, other: other, textile category number 659, and dutiable at a rate of 39.7 cents per kilogram and 14.1 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 agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that your client 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, your client should contact its local Customs Office prior to importing the merchandise to determine the current applicability of any import restraints or requirements.

This notice to you should be considered a modification of Headquarters ruling letter 086129 under 19 CFR 177.9(d)(1)(1989). It is not to be applied retroactively to that ruling (19 CFR 177.9(d)(2) (1989)), and will not, therefore, affect the transaction for importation of your merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, HQ 086129 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importation arriving at a port subsequent to the release of HQ 086129 will be classified under the new ruling. If such a situation arises, you may, at your discretion, notify this office and apply for relief from the binding effects of the new ruling as may be dictated by the circumstances.

Sincerely,

John Durant, Director
Commercial Operations Division

Previous Ruling Next Ruling

See also: