CLA-2 CO:R:C:G 085090 CB
Mr. Edmund A. Goodhue, Jr.
John A. Conkey & Company
67 Broad Street
Boston, MA 02109
RE: Classification of 100% acrylic knit hood scarf
Dear Mr. Goodhue:
This ruling is in response to your letter requesting a
classification ruling under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), for an acrylic knit hood scarf
from Taiwan.
FACTS:
The sample is of 100 percent acrylic knit material. The
hood scarf measures approximately 11 inches wide and 80 inches
long. The scarf has a "hood feature" which consists of two seams
sewn through the center of the scarf, across the width
approximately 4 inches apart. The seams create the hood effect.
ISSUE:
How is the subject knit hood scarf classifiable under the
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 6505, HTSUSA, provides for hats and other headgear,
...whether or not lined or trimmed. The Explanatory Notes to
heading 6505 state that the heading includes hoods. The
-2-
Explanatory Notes constitute the official interpretation of the
tariff at the international level. It is Customs position that
the subject hood scarf are classifiable in subheading
6505.90.6060, HTSUSA, which provides for hats and other
headgear...other, of man-made fibers.
HOLDING:
The subject acrylic knit hood scarf is classifiable in
subheading 6505.90.6060, HTSUSA, which provides for hats and
other headgear, knitted or crocheted,...whether or not lined or
trimmed, other, of man-made fibers, not in part of braid, other.
The textile category is 659 and the rate of duty is 39.7 cents
per kilogram plus 14.1 percent ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the tariff number) and the
restraint (quota/visa) categories, 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 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 issuance
of the U.S. Customs Service, which is updated weekly and is
available at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division