us-cbp-cross-rulings-hq-084261•HQ 084261: Classification of children's headwear and sunglasses
HQ 084261: Classification of children's headwear and sunglasses
us-cbp-cross-rulings-hq-084261HQ 084261: Classification of children's headwear and sunglassesGuidance
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 084261
June 15, 1989
CLA-2 CO:R:C:G 084261 DSN
CATEGORY: Classification
TARIFF NO.: 6505.90.2500, 9004.10.0000
John A. Bessich, Esquire
Pollick & Bessich, P.C.
225 Broadway, Suite 500
New York, New York 10007
RE: Classification of children's headwear and sunglasses
Dear Mr. Bessich:
This ruling letter is in response to your inquiry of March
17, 1989, on behalf of Arlington Hat Co., Inc., requesting tariff
classification of children's headwear and sunglasses under the
Harmonized Tariff Schedule of the United States Annotated
(HTSUSA). The sunglasses are produced in Hong Kong while the cap
is produced in China.
FACTS:
The samples at issue consist of a cap, style number 1241
which is composed of cotton woven fabric with a narrow, vertical,
cotton fabric loop sewn to the cap above the brim. The loop may
be opened and closed by a metal snap. The loop holds a pair of
plastic sunglasses. By opening the snap of the fabric loop, the
sunglasses can be removed and worn by the cap wearer. In
addition, the cap has two fabric loops which are sewn to each
side of the cap into which the user could possibly insert the
sunglasses.
Style number 264 is also a cap designed like style number
1241 except that it has two half-moon shaped panels of cotton
netting material which extend back from the brim. This cap
contains a pair of plastic heart-shaped sunglasses that are worn
in the same fashion as style number 1241.
According to your submissions the cap and sunglasses will
be imported and sold together. The sunglasses are inserted in
the fabric loop where a plastic tag is used to prevent separation
during shipment and at retail.
-2-
ISSUE:
Whether the cap and sunglasses are classified together or
separately.
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 3 provides for classification of sets.
GRI 3(b) provides that goods put up in sets for retail sale
which cannot be classified by GRI 3(a), shall be classified as if
they consisted of the material or component which give them their
essential character. The Explanatory Notes constitute the
official interpretation of the tariff at the international level.
The Explanatory Notes for GRI 3(b) state that goods put up in
sets for retail sale are those which consist of at least two
different articles which are classifiable in different headings;
consist of products or articles put up together to meet a
particular need or carry out a specific activity; and are put up
in a manner suitable for sale directly to users without
repacking.
The samples at issue consists of two articles classifiable
in different headings. Heading 6505, HTSUSA, provides for hats
and other headgear, knitted or crocheted, or made up from lace,
felt or other textile fabric, in the piece, whether or not lined
or trimmed. Heading 9004, HTSUSA, provides for spectacles,
goggles and the like, corrective, protective or other.
Even though the sunglasses and cap are classifiable in
different headings, the articles do not meet a particular need or
carry out a specific activity. There is no need for children to
wear the sunglasses while wearing the cap. The cap can be worn
both outdoors and indoors, in the rain and other types of weather
conditions where sunglasses would be unnecessary. The sunglasses
have a separate function apart from the cap and neither article
is in any way dependent on its use for the other.
Although the cap and sunglasses will be imported together
their packaging suggests that they are separate and distinct
articles of commerce. The sunglasses are packaged in clear
plastic bags and are inserted in the fabric loop. The sunglasses
are further attached to the cap by a plastic tag to ensure that
they are not separated during shipment and at retail. The cap
and the sunglasses do not lose their separate identities nor
their separate functions by virtue of a plastic tag that connects
them.
-3-
Therefore, it is our opinion that the sunglasses and cap do
not meet the requirements of a "set" for classification purposes
and are classified separately under the HTSUSA.
HOLDING:
The sunglasses are classified under subheading
9004.10.0000, HTSUSA, which provides for spectacles, goggles and
the like, corrective, protective or other, sunglasses, and
dutiable at the rate of 7.2 percent ad valorem.
The cap is classified under subheading 6505.90.2500,
HTSUSA, which provides for 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,
other, other, textile category 859, and dutiable at the rate of 8
percent ad valorem.
Due to the changeable nature of the statistical annotation
and the restraint (quota/visa) categories applicabl to textile
merchandise, 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
Commercial Rulings Division
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