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 > 1993 HQ Rulings > HQ 0088106 - HQ 0088463 > HQ 0088375

Previous Ruling Next Ruling



HQ 088375


May 29, 1991

CLA-2 CO:R:C:T 088375 CC

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.43.0090

District Director of Customs
U.S. Customs Service
555 Battery St.
P.O. Box 2450
San Francisco, CA 94126

RE: Decision on Application for Further Review of Protest No. 28090-000847

Dear Sir:

This protest was filed against your decisions in the liquidation of various entries involving the importation of protective hair-styling capes and cloths produced in Korea.

FACTS:

The merchandise at issue is used for the wearer's protection while having hair cut or styled. The importer states that these products are for industrial use only and are not for retail sale.

There are three articles at issue. The first is designated as a 100 percent woven taffeta comb-out cape and is a small drape that protects the wearer's shoulders during styling. It measures approximately 44 inches by 36 inches and has a velcro-like neck closure. The second article is designated as a 100 percent nylon woven uni-cape. It measures approximately 54 inches by 60 inches and has a velcro-like neck closure. The third article is designated as a 100 percent polyester woven haircut cloth. It measures approximately 54 inches by 60 inches and has an adjustable snap neck closure.

The entries covering this merchandise were liquidated under subheading 6211.43.0090 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other garments, women's or girls', of man-made fibers, other.

The protestant claims that this merchandise is properly classifiable under subheading 6307.90.9050, HTSUSA, which provides for other made up articles, other, other, other, other.

ISSUE:

Whether the merchandise at issue is classifiable in Heading 6211, HTSUSA, or in Heading 6307, 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 classification shall be determined according to the terms of the headings and any relative section or chapter notes.

Heading 6211, HTSUSA, provides for other garments, among other articles. The importer contends that the merchandise at issue is used for industrial purposes only, is not sold at retail, is worn only temporarily for protection, and cannot be considered a garment. Therefore the importer does not believe that the merchandise at issue is classifiable in Heading 6211.

According to the Explanatory Notes, the official interpretation of the HTSUSA at the international level, the Explanatory Notes to Heading 6114 concerning other garments apply to Heading 6211. The Explanatory Notes to Heading 6114 state that this heading (other garments) includes garments not included more specifically in the preceding headings including, among other articles, aprons, boiler suits (coveralls), smocks and other protective clothing of a kind worn by mechanics, factory workers, surgeons, etc.

Certain merchandise that is used for industrial purposes, is not sold at retail, and if worn for protection would be classifiable as other garments in Heading 6211 in application of the Explanatory Notes. In addition, the merchandise at issue is similar in many ways to articles listed in the Explanatory Notes applicable to Heading 6211; thus, we believe this merchandise also can be considered garments. Therefore the merchandise at issue is classifiable as other garments in Heading 6211.

Note 8 to Chapter 62 states that articles of this chapter which cannot be identified as either men's or boys' or women's or girls' garments are to be classified in the headings covering women's or girls' garments. We cannot determine whether the merchandise at issue is made for males, or alternatively, for females. Therefore, in application of Note 8 to Chapter 62, the merchandise at issue is classifiable under subheading 6211.43, HTSUSA, which provides for other garments, women's or girls', of man-made fibers.

HOLDING:

The merchandise at issue is classified under subheading 6211.43.0090, HTSUSA, which provides for other garments, women's or girls', of man-made fibers, other. The rate of duty is 17 percent ad valorem, and the textile category is 659.

The protest should be denied. A copy of this decision should be attached to the Form 19 Notice of Action to be sent to the protestant.

Sincerely,

John Durant, Director

Previous Ruling Next Ruling

See also: