CLA-2 CO:R:C:G 085204 CB
Mr. John A. Bessich
Follick & Bessich P.C.
225 Broadway
Suite 500
New York, NY 10007
RE: Modification of NYRL 841185 dated June 7, 1989
Dear Mr. Bessich:
This ruling letter is in response to a request for
reclassification of NYRL 841185, dated June 7, 1989, which
classified a 100 percent acrylic knit hood scarf from Taiwan.
FACTS:
The submitted sample is of 100 percent acrylic knit
material. It is approximately 11 inches wide and 80 inches long.
The scarf has a "hood feature" which consists of a seam sewn
through the center of the scarf, across the width, except for
about 3 to 4 inches. The seam creates the hood effect.
The subject merchandise was classified under 6117.80.0030,
HTSUSA, which provides for other made up clothing accessories...
of man-made fibers.
ISSUE:
Whether the subject merchandise was correctly classified in
Chapter 61, 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.
-2-
NYRL 841185 classified the subject merchandise in subheading
6117.80.0030, HTSUSA, which provides for other made up clothing
accessories...of man-made fibers. However, in applying GRI 1 to
the subject merchandise, the proper classification for a hood
scarf is heading 6505.
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
Explanatory Notes constitute the official interpretation of the
tariff at the international level. It is Customs position that
the subject hood scarf is classifiable in subheading
6505.90.6060, HTSUSA, which provides for hats and other headgear,
...other, of man-made fibers.
HOLDING:
The subject 100 percent 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.
NYRL 841185 is modified pursuant to 19 CFR 177.9(d).
Sincerely,
John Durant, Director
Commercial Rulings Division