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HQ 956683




November 23, 1994

CLA-2 CO:R:C:F 956683 GGD

CATEGORY: CLASSIFICATION

TARIFF NO.: 6101.10.0000; 6103.42.1020; 6117.20.0019; 6403.91.6075; 6505.90.2590; 6506.10.6060; 8211.93.0030; 8529.10.6000

District Director of Customs
4477 Woodson Road, Room 200
Saint Louis, Missouri 63134-3716

RE: Decision on Application for Further Review of Protest No. 4501-94-100012, filed January 25, 1994, concerning the classification of various German collectibles.

Dear Sir:

This is a decision on a protest timely filed on January 25, 1994, against your decision in the classification and liquidation of articles identified as German collectibles, entered in September 1993.

FACTS:

The protestant contends that all the merchandise, which consists of German collectibles in the form of knives, antennas, and clothing (including coats, trousers, ties, headgear, and footwear) from World Wars I and II, should be classified in subheading 9705.00.0090, HTSUSA, the provision for "Collections and collectors' pieces of...historical...ethnographic or numismatic interest, Other," with a free rate of duty.

You classified the coats in subheading 6101.10.0000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), textile category 434, the provision for "Men's or boys' overcoats ...and similar articles, knitted or crocheted, other than those of heading 6103: Of wool or fine animal hair," dutiable at 77.2 cents per kilogram plus 20 percent ad valorem. -2-

You classified the trousers in subheading 6103.42.1020, HTSUSA, textile category 347, the provision for "Men's or boys'...trousers ...knitted or crocheted: Trousers...: Of cotton: Trousers, breeches and shorts, Trousers and breeches: Men's," dutiable at 17.1 percent ad valorem.

You classified the ties in subheading 6117.20.0030, HTSUSA, textile category 659, the provision for "Other made up clothing accessories, knitted or crocheted...: Ties, bow ties and cravats, Of man-made fibers," dutiable at 8.2 percent ad valorem.

You classified the footwear in subheading 6403.91.6080, HTSUSA (now 6403.91.6075), the provision for "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: Other footwear: Covering the ankle: Other: For men, youths and boys, Other: Other: For men: Other," dutiable at 8.5 percent ad valorem.

You classified the headgear in subheading 6505.90.2590, HTSUSA, textile category 859, the provision 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 cotton, flax or both: Not knitted: Other, Other," dutiable at 8 percent ad valorem.

You classified the parts of headgear in subheading 6506.10.6060, HTSUSA, the provision for "Other headgear, whether or not lined or trimmed: Safety headgear: Other, Other: Other," dutiable at 2.4 percent ad valorem.

You classified the knives in subheading 8211.93.0030, HTSUSA, the provision for "Knives...other than knives of heading 8208, and blades and other base metal parts thereof: Other: Knives having other than fixed blades, and parts thereof (except blades), Pen knives, pocket knives and other knives which have folding blades," dutiable at 3 cents each plus 5.4 percent ad valorem.

You classified the antennas in subheading 8529.10,6000, HTSUSA, the provision for "Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Antennas and antenna reflectors of all kinds; parts suitable for use therewith: Other," dutiable at 6 percent ad valorem.

ISSUE:

Whether the merchandise is more properly classified in subheading 9705.00.0090, HTSUSA, as collections and collectors' pieces of historical, ethnographic, or numismatic interest; or in the subheadings applicable to the various types of goods. -3-

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may then be applied. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRIs.

Subheading 9705.00.0090, HTSUSA, provides for "Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical, historical, archeological, paleontological, ethnographic or numismatic interest, Other." The ENs to heading 9705, HTSUS, indicate that, although articles classifiable in the heading are very often of little intrinsic value, they derive their interest from their rarity, grouping, or presentation. The ENs suggest that pertinent examples of collections and collectors' pieces of historical interest are articles suitable for the study of activities of earlier generations, such as mummies, sarcophagi, weapons, articles of apparel, and articles which have belonged to famous persons.

The protestant states that all the goods are authentic pieces or parts of uniforms from the profoundly significant historical periods of World Wars I and II. It is maintained that the items are bought to collect and display in museums or personal collections, and are at least suitable for the study of human activity of earlier generations.

The protestant claims that two Headquarters Ruling Letters (HRLs) support classification of the collectibles in heading 9705. Protestant submits that in HRL 085851, issued June 1, 1990, this office found it clear that the phrase "historical...interest" as specified in heading 9705, is meant to include items that were in use during a specific historical period and are valuable for that reason, i.e., an actual uniform worn by a soldier during the Napoleonic wars, a cannon used during the American Revolution, etc. In that ruling, however, we first noted that items of historical interest classifiable in the heading, derive that interest from, among other determinants, their rarity. -4-

The protestant asserts that in HRL 088031, issued October 8, 1991, this office "specifically ruled against any requirement that the articles actually be worn by someone 'famous.'" In that ruling, we did not discuss the wearing of any article, only whether articles had belonged to famous persons, as is mentioned in EN (B) to heading 9705. We did find, as protestant correctly notes, that "[t]he phrase 'such as' which precedes the list including 'articles which have belonged to famous persons' indicates that this list is merely a list of examples, which may or may not qualify for Chapter 97.'" We also stated that since there is no strict rule, potentially qualifying articles must be examined on a case by case basis, considering all the factors involved. In HRL 088031, we considered several factors of historical interest and, guided by the ENs, held that a collection of jewelry that had once belonged to the Duke and Duchess of Windsor was classified in subheading 9705.00.0090, HTSUS.

It is clear that World Wars I and II are periods of great historical importance. Although the clothing, knives, and antennas of the periods constitute interesting collectibles, they provide limited enlightenment as to the activities of earlier generations, many members of which remain alive and active in the world community. Aside from the fact that much of the merchandise is wearing apparel, we find little similarity between the subject items and the type of articles suitable for historical study that are provided as examples in the EN to heading 9705. Further, the historical interest of these collectibles is not derived from their rarity, as they are relatively common. The immense scale on which the wars were prosecuted demanded that such articles be mass produced by the thousands and millions, during a period from only fifty to eighty years ago. In light of the factors noted above, we find no basis upon which to classify the imported merchandise in heading 9705, HTSUS. The articles are classified in the subheadings applicable to the various types of goods.

HOLDING:

The various German collectibles are separately classifiable under the specific subheadings provided below:

The coats are classified in subheading 6101.10.0000, HTSUSA, textile category 434, the provision for "Men's or boys' overcoats ...and similar articles, knitted or crocheted, other than those of heading 6103: Of wool or fine animal hair." The applicable duty rate is 77.2 cents per kilogram plus 20 percent ad valorem. -5-

The trousers are classified in subheading 6103.42.1020, HTSUSA, textile category 347, the provision for "Men's or boys'...trousers ...knitted or crocheted: Trousers...: Of cotton: Trousers, breeches and shorts, Trousers and breeches: Men's." The applicable duty rate is 17.1 percent ad valorem.

The ties are classified in subheading 6117.20.0019, HTSUSA, textile category 459, the provision for "Other made up clothing accessories, knitted or crocheted...: Ties, bow ties and cravats, Of wool or fine animal hair." The applicable duty rate is 8.2 percent ad valorem.

The footwear is classified in subheading 6403.91.6075, HTSUSA, the provision for "Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather: Other footwear: Covering the ankle: Other: For men, youths and boys, Other: Other: For men: Other." The applicable duty rate is 8.5 percent ad valorem.

The headgear is classified in subheading 6505.90.2590, HTSUSA, textile category 859, the provision 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 cotton, flax or both: Not knitted: Other, Other." The applicable duty rate is 8 percent ad valorem.

The parts of headgear are classified in subheading 6506.10.6060, HTSUSA, the provision for "Other headgear, whether or not lined or trimmed: Safety headgear: Other, Other: Other." The applicable duty rate is 2.4 percent ad valorem.

The knives are classified in subheading 8211.93.0030, HTSUSA, the provision for "Knives...other than knives of heading 8208, and blades and other base metal parts thereof: Other: Knives having other than fixed blades, and parts thereof (except blades), Pen knives, pocket knives and other knives which have folding blades." The applicable duty rate is 3 cents each plus 5.4 percent ad valorem.

The antennas are classified in subheading 8529.10,6000, HTSUSA, the provision for "Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528: Antennas and antenna reflectors of all kinds; parts suitable for use therewith: Other." The applicable duty rate is 6 percent ad valorem. -6-

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 you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection 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 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.

The protest should be denied in full. A copy of this decision should be attached to the Form 19 to be returned to the protestant.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision should be mailed by your office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision, the Office of Regulations and Rulings will take steps to make the decision available to Customs personnel via the Customs Rulings Module in ACS, and to the public via the Diskette Subscription Service, the Freedom of Information Act, and other public access channels.

Sincerely,

John Durant, Director

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