us-cbp-cross-rulings-hq-080522•HQ 080522: Decision on Application for Further Review of Protest No. 1001-6-000048
HQ 080522: Decision on Application for Further Review of Protest No. 1001-6-000048
us-cbp-cross-rulings-hq-080522HQ 080522: Decision on Application for Further Review of Protest No. 1001-6-000048Guidance
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 080522
February 23, 1989
CLA-2 CO:R:C:G 080522 JLJ
CATEGORY: Classification
TARIFF NO.: 383.47
Area Director of Customs
JFK Airport, Building 178
Jamaica, New York 11430
RE: Decision on Application for Further Review
of Protest No. 1001-6-000048
Dear Sir:
This protest was filed against your decision in the
liquidation of JFK entry No. 85-176434-6 of April 12, 1985,
covering a shipment of ladies' 100 percent cotton woven pants
manufactured in Hong Kong.
This ruling concerns whether two strips of textile fabric
with D-rings attached at the waist of the garment render the
pants ornamented for textile purposes.
FACTS:
A sample of the ladies' 100 percent cotton woven pants,
Style No. 00120F, was submitted along with the protest. The
pants feature a pleated front, a double front pocket on either
side, a rear pocket with welting and snap closure, a 2-3/8 inch
wide waistband, a fly front and a double tab front waistband
closure.
The disputed feature is the double tab closure with D-rings.
Two textile loops, each holding two D-rings, have been sewn into
the free end of the waistband. Corresponding tabs measuring
approximately 3 inches in length have been sewn to the waistband
to the wearer's right of the textile loops with D-rings.
You claim that the double tab closure is primarily
ornamental and that the pants are classified under the provision
for other women's, girls' or infants' wearing apparel,
ornamented, of cotton, other, not knit, suits, vests, trousers,
slacks, and shorts, in item 383.06, Tariff Schedules of the
United States (TSUS).
-2-
Counsel for the protestant claims that the double tab
closure is primarily functional and that the pants are classi-
fied under the provision for other women's, girls' or infants'
wearing apparel, not ornamented, of cotton, not knit, other,
blouses, shirts, suits, trousers, slacks and shorts, in item
383.47, TSUS.
ISSUE:
Does the double tab closure render the pants ornamented for
tariff purposes?
LAW AND ANALYSIS:
You argue that the double tab closure with D-rings serves no
real functional purpose on the pants because the zippered fly
front is secured by two hook and eye closures. You claim that
the double tab closure creates a decorative effect and renders
the pants ornamented for tariff purposes.
Counsel for protestant argues that the double tab closure is
primarily functional because it serves to flatten the waistband
fabric, holding it secure, and to tighten the waist to adjust the
fit of the trousers.
Headnote 3(a)(iii), Schedule 3, TSUS, provides that:
For the purposes of the tariff schedules --
(a) the term "ornamented", as used with reference to
textile fabrics and other articles of textile materials,
means fabrics and other articles of textile materials
which are ornamented with --
* * * *
(iii) lace, netting, braid, fringe, edging, tucking, or
trimming, or textile fabric....[Emphasis added]
By virtue of Headnote 3(a)(iii), supra, the double tab closure
with D-rings could be found to be ornamentation.
However, the mere listing of a feature (i.e., textile
fabric) in Headnote 3(a)(iii) does not automatically result in a
determination that the feature constitutes ornamentation for
tariff purposes. It must first be ascertained that the feature
visibly adorns, embellishes, or decorates the article on which
the feature is located. United States v. Endicott Johnson, 67
CCPA 47, C.A.D. 1242 (1980). Next it must be ascertained whether
-3-
the feature has a utilitarian purpose. If so, it must be
determined that the feature is primarily decorative and only
incidentally functional in order for the feature to constitute
ornamentation. Blairmoor Knitwear v. United States, 60 Cust. Ct.
388, C.D. 3396 (1968).
While the double tab closure does impart a slightly
decorative effect to the pants, we find that it is primarily
functional in that it serves the utilitarian purpose of
tightening the pants at the waist. Inasmuch as the double tab
closure is primarily functional, it does not constitute
ornamentation.
HOLDING:
We find that the double tab closure does not constitute
ornamentation. The pants are classified in item 383.47, TSUS.
The protest is approved in full.
A copy of this decision should be sent to the protestant
along with the CF 19 Notice of Action.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: A.D.,N.Y. Seaport (NIS 360)
2cc: Chief, CIE
1cc: Reg. Comm. N.Y. Region
1cc: John Durant
1cc: CITA
1cc: Reg. Trade Prog. Divi.
JLJohnson:tj:typed 08/11/88
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