CLA-2 CO:R:C:T 088332 JS
Marty Langtry
Castelazo & Associates
5420 West 104th Street
Los Angeles, CA 90045
RE: Modification of HQ 086975; Textile Bracelet; Article of Yarn
Dear Mr. Langtry:
Headquarters Ruling Letter (HRL) 086975, issued to you on
behalf of Pangea Imports on July 24, 1990, classified a textile
bracelet as a clothing accessory under heading 6217 of the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Upon further review, we determine that ruling to be
in error.
FACTS:
Although no sample was provided with the present request,
the merchandise at issue has been previously inspected by
Customs; thus, the description contained in HRL 086975 will
suffice in this instance.
In your letter of November 14, 1990, you request
reconsideration of the above ruling and submit various arguments
on behalf of classification within headings 7117, or in the
alternative, heading 5609, HTSUSA. With regard to Chapter 71
Note 3(f), you state your belief that textile articles are not
necessarily articles of Section XI, and should not, therefore, be
excluded from this chapter.
ISSUE:
Whether textile bracelets are considered clothing
accessories of heading 6217, HTSUSA, articles of yarn of heading
5609, HTSUSA, or jewelry of heading 7117, 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 relevant section
or chapter notes.
Although classification of the present item as a bracelet
of heading 7117, HTSUSA, seems, at least, prima facie logical,
Chapter Note 3(f) expressly bars goods of Section XI (textiles
and textile articles). This means that all textiles and textile
articles are excluded from Chapter 71 because such textiles and
articles thereof are, ipso facto, articles of Section XI. We
thus reiterate that, since the friendship bracelet is made of
cotton textile, it may not be considered for classification
within heading 7117, HTSUSA.
The remaining issue is whether this article, which is used
as a bracelet, may be considered "other made up clothing
accessories" of heading 6217, HTSUSA. The Explanatory Notes
(EN), the official interpretation of the tariff at the
international level, state that heading 6217 covers made up
textile clothing accessories...not specified or included in other
headings of this Chapter or elsewhere in the Nomenclature. In
addition, it provides a list of examples that include items such
as belts, collars, pockets, lanyards, etc.
Although a bracelet may be likened to a lanyard, GRI 2(a)
provides that when goods are classifiable under two headings, the
more specific description shall be preferred to the more general
description. It is Customs position that the term "an article of
cordage" describes the subject merchandise more specifically than
the term "other made up clothing accessories." Therefore,
pursuant to GRI 2(a), the subject merchandise is properly
classified in heading 5609, HTSUSA, as an article of yarn.
Heading 5609, HTSUSA, provides for, inter alia, articles of
yarn. EN 56.09 states that this heading covers articles of the
yarns of Chapters 50 to 55, as well as yarns, cordage, rope,
etc., cut to length and looped at one or both ends, or fitted
with tags, rings, hooks, etc. The bracelet at issue is formed by
cutting lengths of yarn which are twisted or braided, and looped
at one end. Since cotton is encompassed by Chapter 52 and the
present article is constructed in the manner of the cordage or
rope described by the terms of this heading, classification of
the present merchandise in heading 5609, HTSUSA, is appropriate.
HOLDING:
Classification of the bracelet at issue is classified under
heading 5609.00.1000, HTSUSA, which provides for articles of
yarn, strip or the like of heading 5404 or 5405, twine cordage,
rope or cables, not elsewhere specified or included: of cotton,
dutiable at the rate of 5.8 percent ad valorem.
In order to assure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are modifying HRL
086975 to reflect the above classification effective with the
date of this letter. However, if after your review, you disagree
with the legal basis for our decision, we invite you to submit
any argument you might have with respect to this matter for our
review. Any submission you wish to make should be received
within 30 days of the date of this letter.
HRL 086975 is modified accordingly pursuant to 19 CFR
177.9(d). This modification is not to be applied retroactively
to HRL 086975 (19 CFR 177.9(d)(2) (1989)) and will not,
therefore, affect the transaction for importation of your
client's merchandise under that ruling. However, for the
purposes of future transactions in merchandise of this type,
including that for which the present classification was
requested, HRL 086975 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 HRL 086975 will be
classified under this ruling. If such a situation arises, your
client may, at its discretion, notify this office and apply for
relief from the binding effects of the new ruling as may be
dictated by the circumstances. However, please be advised that
in some instances involving import restraints, such relief may
require separate approvals from other government agencies.
The designated textile and apparel category may be
subdivided into parts. If so, the 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 your client check, close 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 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, your client should contact its 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 Operations Division