CLA-2 OT:RR:CTF:TCM H238492 LWF
Port Director
Service Port—Chicago
U.S. Customs and Border Protection
5600 Pearl Street
Rosemont, IL 60018
Attn: Mary Lou Belfiore, Supervisory Entry Specialist
Daniel Bricker, Senior Import Specialist
RE: Application for Further Review of Protest No. 3901-12-101044; Classification of a headgear/wig liner from China
Dear Port Director:
This is in reference to the Application for Further Review (“AFR”) of Protest No. 3901-12-101044, timely filed on September 19, 2012, on behalf of Pliszka’s Adventures LLC (“Pliszka’s Adventures”). The AFR concerns the tariff classification of a headgear/wig liner under the Harmonized Tariff Schedule of the United States (HTSUS).
FACTS:
The merchandise is described as Pliszka’s Adventures’ textile headgear/wig liner, marketed and sold under the name “HEADLINE IT!®.” The HEADLINE IT! is a thin, disposable textile liner that is designed to fit into any hat, helmet, wig, or article of headwear by means of adhesive strips located on the outer surface of the HEADLINE IT!. It consists of three layers of nonwoven fabric, the bottom two of which are intended to absorb moisture from the head of the wearer. When inserted and attached to a wig or article of headgear, the HEADLINE IT! forms the shape of a semi-hemisphere, such that a single HEADLINE IT! is suitable for covering either the top of the head or the crown of the head, but that two HEADLINE IT!s are required to fully line a wig or article of headgear. The HEADLINE IT! is disposable and is intended to be discarded after approximately one week of use.
The protest at issue involves four entries of the HEADLINE IT! by Pliszka’s Adventures at the Service Port of Chicago between January 1, 2011 and July 16, 2012. Pliszka’s Adventures originally entered the merchandise under subheading 6507.00.00, HTSUS, which provides for “Headbands, linings, covers, hat foundations, hat frames, peaks (visors) and chin straps, for headgear.” On August 17, 2012, U.S. Customs and Border Protection (CBP) liquidated Entry No. 3901-MC2-6276828-6, reclassifying the HEADLINE IT! under subheading 6307.90.98, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other.” Pliszka’s Adventures filed its protest on September 19, 2012, claiming that the correct classification of the HEADLINE IT! is under subheading 6570.00.00, HTSUS.
ISSUE:
Whether Pliszka’s Adventures’ HEADLINE IT! headgear/wig liner is classified under heading 6307, HTUS, as other made up articles, or heading 6507, as linings for headgear?
LAW AND ANALYSIS:
Initially, we note that the matter protested is protestable under 19 U.S.C. § 1514(a)(2) as a decision on classification. The protest was timely filed, within 180 days of liquidation for an entries made on or after December 18, 2004. See Miscellaneous Trade and Technical Corrections Act of 2004, Pub.L. 108-429, § 2103(2)(B)(ii), (iii) (codified as amended at 19 U.S.C. § 1514(c)(3) (2006)).
Further Review of Protest No. 2809-12-100073 is properly accorded to Protestant pursuant to 19 C.F.R. § 174.24(c) because the decision against which the protest was filed is alleged to involve facts or legal arguments which were not considered by the Commissioner of CBP or his designee or by the Customs courts at the time of the original ruling. Specifically, Pliszka’s Adventures alleges that the Port did not consider documentation and additional information about the HEADLINE IT! that Pliszka’s Adventures provided at the time of the original duty determination.
Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (GRIs) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes and, unless otherwise required, according to the remaining GRIs taken in their appropriate order.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTS and are thus useful in ascertaining the proper classification of merchandise. It is CBP’s practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUS. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The HTSUS headings under consideration are the following:
6307 Other made up articles, including dress patterns:
* * * * *
6507 Headbands, linings, covers, hat foundations, hat frames, peaks (visors) and chin straps, for headgear
* * * * *
Note 1(o) to Section XI, Textiles and Textile Articles, states, in pertinent part, the following:
1. This Section does not cover:
(o) Hair-nets or other headgear or parts thereof of Chapter 65;
* * * * *
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTS and are thus useful in ascertaining the proper classification of merchandise. It is CBP’s practice to follow, whenever possible, the terms of the ENs when interpreting the HTSUS. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
The EN to Chapter 65, Headgear and Parts thereof, states, in pertinent part, the following:
[Chapter 65] also covers hair-nets of any material and certain specified fittings for headgear.
* * * * *
The EN to heading 65.07, HTS, states, in pertinent part, the following:
This heading covers only the following fittings for headgear:
…
(2) Linings and part linings normally made of textile material but sometimes of plastics, leather, etc. These also usually bear a printed indication of the hat-maker’s name, etc.
* * * * *
Heading 6507, HTSUS, provides for “Headbands, linings, covers, hat foundations, hat frames, peaks (visors) and chin straps, for headgear.” The EN to heading 65.07, HTS, lists specific fittings for headgear and states that only those items listed are covered by the heading. The EN lists “linings and part linings,” which are described as “normally made of textile material.”
CBP has previously considered the scope of the term “linings” as used in within heading 6507, HTSUS. In Headquarters Ruling Letter (“HQ”) 965180, dated April 1, 2002, CBP examined the classification of a brimless, textile lace skull-cap and textile lace headband used by the general public and cancer patients without hair to secure a wig onto the head. There, CBP determined that the items were not classifiable in heading 6507, HTSUS, as linings or headbands, because they were most accurately described as completed articles, suitable for independent use, that were designed for function with wigs—not headgear as described by EN 65.07. We note that in the case of the textile lace skull-cap and textile lace headband, both items fit around the head without attachment to other articles. See also HQ 965505, September 25, 2002 (classifying a mosquito head net in heading 6505, HTSUS, because it was designed to fit over the crown of a hat as a completed article and was not otherwise incorporated into headgear). Consequently, CBP interprets the term “linings,” as used in heading 6507, HTSUS, to include merchandise that does not represent a complete article and which does not fit around the head for independent use.
The instant HEADLINE IT! is a disposable textile headgear/wig liner that forms a semi-hemisphere when attached to a wig or article of headgear. It protects the headgear and improves comfort by absorbing moisture from the head of the wearer. Upon review of the physical characteristics of the merchandise, we find that the HEADLINE IT! is not a complete article because it does not cover the entire head and is not suitable for independent use without incorporation into a wig or other article of headwear. Based on the foregoing, the HEADLINE IT! is akin to “linings and part linings” described in EN 65.07 and is therefore, properly classified in heading 6507, HTSUS. Our classification of the HEADLINE IT! is consistent with previous decisions by CBP classifying various hard-hat and headgear fabric liners in subheading 6507.00.00, HTSUS. See New York Ruling Letter (“NY”) N005959, dated February 12, 2007; NY J87387, dated August 1, 2003; and NY K81292, dated December 1, 2003.
Heading 6307, HTSUS, provides for “Other made up articles, including dress patterns.” However, the EN to heading 6307 provides that the heading covers made up articles of any textile material which are not included more specifically elsewhere in the tariff schedule. Additionally, Note 1(o) to Section XI, which includes heading 6307, HTSUS, states that Section XI does not cover “hair-nets or other headgear or parts thereof of Chapter 65.” As discussed above, the headgear/wig liner under consideration is more specifically provided for in heading 6507, HTSUS. As such, the HEADLINE IT! is not properly classifiable under heading 6307, HTSUS.
HOLDING:
By application of GRI 1, Pliszka’s Adventures’ HEADLINE IT! headgear/wig liner is classified in heading 6507, HTSUS. Specifically, it is classifiable in subheading 6507.00.00, HTSUS, which provides for “Headbands, linings, covers, hat foundations, hat frames, peaks (visors) and chin straps, for headgear.” The column one, general rate of duty is free. You are instructed to GRANT the protest.
In accordance with Sections IV and VI of the CBP Protest/Petition Processing Handbook (HB 3500-08A, December 2007, pp. 24 and 26), you are to mail this decision, together with the CBP Form 19, to the protestant no later than 60 days from the date of this letter. Any re-liquidation of the entry or entries in accordance with the decision must be accomplished prior to mailing the decision.
Sixty days from the date of the decision, the Office International Trade, Regulations and Rulings, will make the decision available to CBP personnel, and to the public on the CBP Home Page on the World Wide Web at http://www.cbp.gov by means of the Freedom of Information Act, and other methods of public distribution.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division