CLA-2 RR:TC:TE 959975 DHS
Ms. Sandra L. Haupt
Tower Group International, Inc.
128 Dearborn Street
Buffalo, N.Y. 14207-3198
RE: Tariff classification of protective capes from China; heading
6211, HTSUSA; EN to heading 6114, HTSUSA; other garments
Dear Ms. Haupt:
This is in reply to your letter dated November 4, 1996,
submitted on behalf of your client, Goody, The Newell Group.
Your letter requests that we reconsider New York Ruling Letter
(NY) PD A87290, dated September 25, 1996.
FACTS:
The articles in issue are capes manufactured from 100% nylon
woven lightweight fabric. They have a full front opening secured
by Velcro strips on the neckband and a hanger loop on the back.
Your client contends that this merchandise is properly
classifiable under subheading 6307.90, HTSUSA, which provides for
other made up articles; other, since the capes are not worn by a
customer but in fact drape on a customer (similar to a surgical
drape.
ISSUE:
Whether the merchandise at issue is classifiable in Heading
6211, HTSUSA, or in Heading 6307, HTSUSA?
LAW AND ANALYSIS:
Classification under the HTSUSA is made in accordance with
the General Rules of Interpretation (GRI's). The systematic
detail of the harmonized system is such that virtually all goods
are classified by application of GRI 1, that is, according to the
terms of the headings of the tariff schedule and any relative
section or chapter notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRI's may
then be applied. The Explanatory Notes (Ens) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUSA by offering guidance
in understanding the scope of the headings and GRI's.
Heading 6211, HTSUSA, provides for, inter alia, other
garments. The Explanatory Notes to the Harmonized Commodity
Description and Coding System (EN) to heading 6211, HTSUSA,
state, in relevant part:
...the Explanatory Note to heading 61.14 concerning other
garments apply, mutatis mutandis, to the articles of this
heading...
The EN to heading 6114, HTSUSA, state that this heading
(other garments) includes garments not included more specifically
in the preceding headings of this chapter. This heading
includes, inter alia:
(1) Aprons, boiler suits (coverall), smocks and other
protective clothing of a kind worn by mechanics, factory
workers, surgeons, etc.
The submitted garments are designed to be worn in hair-styling salons, barber shops, beauty parlor, etc., for the
purpose of affording protection to the client's clothing during
shampoos, haircuts, and similar procedures. These garments are
thus similar to the articles enumerated in EN(1) to heading 6114,
HTSUSA, and applicable to heading 6211, HTSUSA.
HOLDING:
The protective capes are classified in subheading
6211.43.0091, HTSUSA, which provides for track suits, ski-suits
and swimwear; other garments; other garments, women's or girls':
of man-made fibers: other. The applicable rate of duty is 16.7
percent ad valorem and the quota category is 659.
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 internal
issuance of the U.S. Customs Service, which 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, you should contact your local
Customs office prior to importation of this merchandise to
determine the current status of any import restraints or
requirements.
Sincerely,
John Durant, Director
Tariff Classification Appeals Division