us-cbp-cross-rulings-hq-086129•HQ 086129: Scarves with attached full hoods are composite goods withneither component imparting essential character. Scarves withcenter seam which creates hood effect are still scarves under GRI1. Wimple;headgear;hats
HQ 086129: Scarves with attached full hoods are composite goods withneither component imparting essential character. Scarves withcenter seam which creates hood effect are still scarves under GRI1. Wimple;headgear;hats
us-cbp-cross-rulings-hq-086129HQ 086129: Scarves with attached full hoods are composite goods withneither component imparting essential character. Scarves withcenter seam which creates hood effect are still scarves under GRI1. Wimple;headgear;hatsGuidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 086129
March 6, 1990
CLA-2 CO:R:C:G 086129 HP
CATEGORY: Classification
TARIFF NO.: 6117.10.2000; 6505.90.6080
Mr. John M. Peterson
NEVILLE, PETERSON & WILLIAMS
COUNSELLORS AT LAW
39 BROADWAY
NEW YORK, NY 10006
RE: Scarves with attached full hoods are composite goods with
neither component imparting essential character. Scarves with
center seam which creates hood effect are still scarves under GRI
1. Wimple;headgear;hats
Dear Mr. Peterson:
This is in reply to your letter of November 6, 1989,
concerning the tariff classification of hooded carves, produced
in the Philippines, under the Harmonized Tariff Schedule of the
United States Annotated (HTSUSA).
FACTS:
The merchandise at issue consists of two styles of 100%
acrylic knitted hooded scarves. Style 35129 is composed of a
scarf approximately 30" in length and 8" in width. A hood,
constructed to matching knit acrylic, is sewn at the midpoint of
one edge of the scarf.
Style 16488, advertised as a "Thermal Puff Hooded Wrap," is
composed of a single length of textile material measuring
approximately 60" in length and 9-
" in width. A curved seam is
sewn at the center point of the article, forming a crest which
resembles the rear point of a hood.
ISSUE:
Whether the instant merchandise is considered headgear or
scarves under the HTSUSA?
LAW AND ANALYSIS:
Style 35129
Heading 6505, HTSUSA, provides for, inter alia, knitted
hats and other headgear. Heading 6117, HTSUSA, provides for,
inter alia, knitted scarves and the like. No heading explicitly
provides for an article consisting of a scarf and a hood.
The General Rules of Interpretation (GRIs) to the HTSUSA
govern the classification of goods in the tariff schedule. GRI 1
states, in pertinent part:
... classification shall be determined according to the
terms of the headings and any relative section or
chapter notes ....
Goods which cannot be classified in accordance with GRI 1 are to
be classified in accordance with subsequent GRIs, taken in order.
GRI 3 states, in pertinent part:
When by application of Rule 2(b) [goods of more than
one material or substance] or for any other reason,
goods are, prima facie, classifiable under two or more
headings, classification shall be effected as follows:
* * *
(b) Mixtures, [and] composite goods * * * made up of
different components, * * * which cannot be
classified by reference to 3(a) [which requires
that goods be classified, if possible, under the
more specific of the competing provisions], shall
be classified as if they consisted of * * * compo-
nent which gives them their essential character,
insofar as this criterion is applicable.
The Explanatory Notes to the HTSUSA constitute the official
interpretation of the tariff at the international level.
Explanatory Note (IX) to GRI 3 provides:
For the purposes of [GRI 3(b)], composite goods made up
of different components shall be taken to mean not only
those in which the components are attached to each
other to form a practically inseparable whole but also
those with separable components, provided these compo-
nents are adapted to one another and are mutually
complementary and that together they form a whole which
would not normally be offered for sale in separate
parts.
The factors which determine essential character of an
article will vary from case to case. It may be the nature of the
components, its bulk, quantity, weight, value, or the role a
component plays in relation to the use of the goods. In general,
essential character has been construed to mean the attribute
which strongly marks or serves to distinguish what an article is;
that which is indispensable to the structure or condition of an
article.
It is our opinion that neither component imparts the
essential character of Style 35129. It is apparent from the
construction of the article that the consumer will purchase Style
35129 for its capacity as both a hood and a scarf. The hood
portion affords the wearer a warmth factor not available from
mere scarves. The hooded scarf, therefore, is not classifiable
by means of GRI 3(b).
GRI 3(c) states that
[w]hen goods cannot be classified with
reference to 3(a) [heading with the most
specific description] or 3(b) [material or
component imparting essential character],
they shall be classified under the heading
which occurs last in numerical order among
those which equally merit consideration.
The applicable headings are 6117 and 6505, HTSUSA; by definition,
Style 35129 is classifiable under heading 6505.
Style 16488
Unlike Style 35129, supra, Style 16488 is not composed
of two or more components. It is simply a scarf, whose
construction allows the wearer to more easily place a portion of
the article on the top of the head. The article is clearly
designed to be used less as a hooded article than either wimples
or the aforementioned Style 35129; the encasement of the head is
a use unmistakably fugitive when compared to Style 16488's
traditional scarf functions. The wrap is therefore classifiable,
via GRI 1, as a scarf.
HOLDING:
As a result of the foregoing, the instant merchandise is
classified ...
STYLE 35129
... under subheading 6505.90.6080, HTSUSA, textile category
659, as 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; hair-nets of any
material, 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. The applicable rate
of duty is 39.7/kg + 14.1 percent ad valorem.
STYLE 16488
... under subheading 6117.10.2000, HTSUSA, textile category
659, as other made up clothing accessories, knitted or crocheted;
knitted or crocheted parts of garments or of clothing
accessories, shawls, scarves, mufflers, mantillas, veils and the
like, of man-made fibers. The applicable rate of duty is 12
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 agree-
ments which are subject to frequent negotiations 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 status of any import restraints or requirements.
Sincerely,
JOHN DURANT, DIRECTOR
COMMERCIAL RULINGS DIVISION
Was bedeutet dieser Text für Ihre Situation?
Kostenlose und unverbindliche Beratung
Schildern Sie uns Ihre Situation. Unser Team meldet sich per E-Mail bei Ihnen für Ihre Beratung.
Setzen Sie Ihre Recherche in ChatGPT oder Claude fort
Verbinden Sie Omnilex, um den Rechtskorpus über Ihren KI-Assistenten zu durchsuchen.