HQ 084262: Classification of scarves with fur tails

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 084262

                                        June 21, 1989


          CLA-2 CO:R:C:G  084262 DSN

          CATEGORY:  Classification

          TARIFF NO.:  6214.30.0000

          Harold I. Loring, Esquire
          Grunfeld, Desiderio, Lebowitz & Silverman
          12 East 49th Street
          New York, New York 10017

          RE:  Classification of scarves with fur tails

          Dear Mr. Loring:

                This is in reference to your inquiry of March 21, 1989, on
          behalf of Junior Gallery, requesting tariff classification under
          the Harmonized Tariff Schedule of the United States Annotated
          (HTSUSA), for rayon scarves with fur tails.  Samples produced in
          either China or Korea were submitted for examination.

          FACTS:

                The samples at issue are rayon scarves with fur tails.  The
          tails are either of mink or tunuki.  According to your
          submissions the cost of the fur tail is more than 50 percent of
          the entire manufactured cost of the scarf.  No actual cost
          breakdowns were provided.

          ISSUE:

                Whether the scarves with fur tails are classified in
          heading 4303, HTSUSA.

          LAW AND ANALYSIS:

                Classification of merchandise under the HTSUSA is in
          accordance with the General Rules of Interpretation (GRI's),
          taken in order.  GRI 1 provides that the starting point is the
          terms of the headings and subheadings of the tariff and any
          relevant section or chapter notes.  Heading 4303, HTSUSA,
          provides for articles of apparel, clothing accessories and other
          articles of furskin.  Chapter note 4 to chapter 43 states that
          articles of apparel and clothing accessories which furskin is











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          attached on the outside, except as mere trimming, are to be
          classified in heading 4303 or 4304 as the case may be.  The
          question to be determined is whether the fur tails constitute
          more than mere trimming.

                You allege that HRL 080817 of August 31, 1987, is
          applicable to the instant case.  In that ruling, which concerned
          the classification of garments consisting of more than one type
          of fabric, we interpreted the word "trimming" in that context to
          mean parts or accessories of a garment that do not materially
          contribute to its character or usefulness.  By analogy we do not
          believe that the fur tails contribute to the character or
          usefulness of the scarves at issue.  The scarves could still
          function as scarves without the fur tails.  The character of the
          scarves has not changed due to the presence of the fur tails.
          The fur tails do not serve any useful function of keeping the
          wearer warm or protecting the throat.  The fact that the fur
          tails provide an additional selling feature and their cost is
          supposedly significantly greater than the scarves, does not make
          their existence more then mere trimming.

                The Explanatory Notes constitute the official
          interpretation of the tariff at the international level.  The
          Explanatory Notes for heading 4303 state that fur on a garment
          would be regarded as mere trimming if constituting, for example,
          the collar and revers cuffs or edging to pockets, skirts, coats,
          etc.  It is our opinion that the fur tails on the instant samples
          serve as edging to the scarf ends.  Therefore, for the above
          stated reasons the fur tails do not constitute more than mere
          trimming; and classification under heading 4303 is precluded.

                Similarly, the Explanatory Notes to Chapter 62 provide that
          the classification of goods in this Chapter is not affected by
          the presence of parts or accessories of, for example, furskin.
          Where, however, the presence of such materials constitutes more
          than mere trimming the articles are classified in accordance with
          the relative Chapter Notes (particularly Note 4 to Chapter 43 and
          Note 2 (b) to Chapter 67, relating to the presence of furskin and
          feathers, respectively), or failing that, according to the
          General Interpretative Rules.

          HOLDING:

                The samples at issue are classified under subheading
          6214.30.0000, HTSUSA, which provides for shawls, scarves,
          mufflers, mantillas, veils and the like, of synthetic fibers,
          textile category 659, and dutiable at the rate of 10.6 percent ad
          valorem.  














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                Due to the changeable nature of the statistical annotation
          and the restraint (quota/visa) categories applicable 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