HQ 088201
November 30,1990
CLA-2 CO:R:C:G 088201 JS
Ms. Rebecca Cheung
R.H. Macy Corporate Buying
11 Penn Plaza
New York, NY 10001
RE: Modification of DD 853219; hoodscarf
Dear Ms. Cheung:
On June 19, 1990, you were issued district ruling number
853219, which classified a woman's hoodscarf as other made up
clothing accessories, under subheading 6117.10.2000 of the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). Upon further review, that classification is
determined to be in error.
FACTS:
The merchandise at issue is stated to be woman's scarf
constructed of 70 percent acrylic, 30 percent wool rib knit
fabric. It is approximately 85 inches in length and 12 inches in
width. A curved seam is sewn through the center of the scarf,
creating a hood.
ISSUE:
Whether a scarf sewn so as to form a hood is considered
headgear or other clothing accessories under the 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 relative section
or chapter notes.
Heading 6505, HTSUSA, provides for knitted hats and other
headgear. The Explanatory Notes (EN), which constitute the
official interpretation of the nomenclature at the international
level, state that this heading includes hoods (EN 65.05(9)).
Webster's II New Riverside University Dictionary (1984) defines
hood as "a loose pliable covering for the head and neck, either
separate or attached to a garment, as a jacket or robe."
The garment at issue conforms to the description above and
is specifically provided for by EN 65.05. See, HQ 085204
(October 10, 1989) and HQ 085090 (October 11, 1989)(hood-scarves
classified as hats and other headgear of heading 6505, HTSUSA).
The strategically placed stitching of the item's center seam
transforms what would otherwise be a scarf into distinctive
headgear. The long scarf-ends that extend from the hood are no
longer used just to protect the neck and chest from the elements;
they ensure that the hood securely covers the head by being tied
or wrapped around the neck. And, although the "scarf" may
conceivably be worn solely around the neck or shoulders, it would
be too bulky for comfort. Such use would, in this case, be
considered fugitive. Therefore, despite the clearly identifiable
origin of the subject good, i.e., a scarf, the subsequent
alteration of that scarf has resulted in what is, unmistakably,
headgear.
HOLDING:
The correct classification of the merchandise at issue is
subheading 6505.90.6080, HTSUSA, which provides 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 man-made fibers:
knitted or crocheted or made up from knitted or crocheted
fabric: not in part of braid, other: other, textile category 659,
and dutiable at a rate of 39.7 cents per kilogram and 14.1
percent ad valorem.
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.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs Office prior to importing the merchandise to determine
the current applicability of any import restraints or
requirements.
This notice to you should be considered a modification of
District ruling letter 853219 under 19 CFR 177.9(d)(1)(1989). It
is not to be applied retroactively to that ruling (19 CFR
177.9(d)(2) (1989)), and will not, therefore, affect the
transaction for importation of your merchandise under that
ruling. However, for the purposes of future transactions in
merchandise of this type, DD 853219 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 DD 853219 will be
classified under the new ruling. If such a situation arises, you
may, at your discretion, notify this office and apply for relief
from the binding effects of the new ruling as may be dictated by
the circumstances.
Sincerely,
John Durant, Director
Commercial Operations Division