CLA-2 CO:R:C:G 084262 DSN
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
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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.
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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
Commercial Rulings Division