CLA-2 CO:R:C:T 088375 CC
District Director of Customs
U.S. Customs Service
555 Battery St.
P.O. Box 2450
San Francisco, CA 94126
RE: Decision on Application for Further Review of Protest No.
28090-000847
Dear Sir:
This protest was filed against your decisions in the
liquidation of various entries involving the importation of
protective hair-styling capes and cloths produced in Korea.
FACTS:
The merchandise at issue is used for the wearer's protection
while having hair cut or styled. The importer states that these
products are for industrial use only and are not for retail sale.
There are three articles at issue. The first is designated
as a 100 percent woven taffeta comb-out cape and is a small drape
that protects the wearer's shoulders during styling. It measures
approximately 44 inches by 36 inches and has a velcro-like neck
closure. The second article is designated as a 100 percent nylon
woven uni-cape. It measures approximately 54 inches by 60 inches
and has a velcro-like neck closure. The third article is
designated as a 100 percent polyester woven haircut cloth. It
measures approximately 54 inches by 60 inches and has an
adjustable snap neck closure.
The entries covering this merchandise were liquidated under
subheading 6211.43.0090 of the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA), which provides for other
garments, women's or girls', of man-made fibers, other.
The protestant claims that this merchandise is properly
classifiable under subheading 6307.90.9050, HTSUSA, which
provides for other made up articles, other, other, other, other.
ISSUE:
Whether the merchandise at issue is classifiable in Heading
6211, HTSUSA, or in Heading 6307, 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 classification shall be
determined according to the terms of the headings and any
relative section or chapter notes.
Heading 6211, HTSUSA, provides for other garments, among
other articles. The importer contends that the merchandise at
issue is used for industrial purposes only, is not sold at
retail, is worn only temporarily for protection, and cannot be
considered a garment. Therefore the importer does not believe
that the merchandise at issue is classifiable in Heading 6211.
According to the Explanatory Notes, the official
interpretation of the HTSUSA at the international level, the
Explanatory Notes to Heading 6114 concerning other garments apply
to Heading 6211. The Explanatory Notes to Heading 6114 state
that this heading (other garments) includes garments not included
more specifically in the preceding headings including, among
other articles, aprons, boiler suits (coveralls), smocks and
other protective clothing of a kind worn by mechanics, factory
workers, surgeons, etc.
Certain merchandise that is used for industrial purposes, is
not sold at retail, and if worn for protection would be
classifiable as other garments in Heading 6211 in application of
the Explanatory Notes. In addition, the merchandise at issue is
similar in many ways to articles listed in the Explanatory Notes
applicable to Heading 6211; thus, we believe this merchandise
also can be considered garments. Therefore the merchandise at
issue is classifiable as other garments in Heading 6211.
Note 8 to Chapter 62 states that articles of this chapter
which cannot be identified as either men's or boys' or women's or
girls' garments are to be classified in the headings covering
women's or girls' garments. We cannot determine whether the
merchandise at issue is made for males, or alternatively, for
females. Therefore, in application of Note 8 to Chapter 62, the
merchandise at issue is classifiable under subheading 6211.43,
HTSUSA, which provides for other garments, women's or girls', of
man-made fibers.
HOLDING:
The merchandise at issue is classified under subheading
6211.43.0090, HTSUSA, which provides for other garments, women's
or girls', of man-made fibers, other. The rate of duty is
17 percent ad valorem, and the textile category is 659.
The protest should be denied. A copy of this decision
should be attached to the Form 19 Notice of Action to be sent to
the protestant.
Sincerely,
John Durant, Director
Commercial Rulings Division