us-cbp-cross-rulings-hq-084616•HQ 084616: Classification of a polyester wrap
HQ 084616: Classification of a polyester wrap
us-cbp-cross-rulings-hq-084616HQ 084616: Classification of a polyester wrapGuidance
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 084616
August 24, 1989
CLA-2 CO:R:C:G 084616 CMR 840288
CATEGORY: Classification
TARIFF NO.: 6211.43.0090
Mr. L. Klestadt
Trans-World Shipping Corp.
53 Park Place
New York, New York 10007
RE: Classification of a polyester wrap
Dear Mr. Klestadt:
This is in response to your letter of April 27, 1989, on behalf
of Global Trade Concepts, Inc., requesting the classification of a
100 percent polyester wrap with polyester tassels.
FACTS:
The polyester wrap at issue is made of woven fabric and measures
79 inches by 33 inches with 5 inch tassels at both ends.
The wrap will be imported through the port of New York from
Pakistan.
ISSUE:
Is the wrap at issue classified in heading 6214, which provides
for shawls, scarves, and similar articles, or in heading 6211, which
provides for other garments, or in heading 6217, which provides for
clothing accessories?
LAW AND ANALYSIS:
The Explanatory Notes to the Harmonized System, the official
interpretation of the HTSUSA at the international level, offer little
guidance in determining which of the three headings under consider-
ation is correct. We do not believe the wrap at issue is truly an
accessory as intended for classification in heading 6217, HTSUSA. It
does not appear to be of the same nature of the items mentioned in
the Explanatory Notes for that heading, although the heading is not
limited to only those items mentioned.
-2-
In the notes for heading 6214, HTSUSA, shawls are described as
"usually square, triangular or circular, and large enough to cover
the head and shoulders." Although the description of shawls in the
Explanatory Notes does not mention a size limitation other than that
they need to be large enough to cover the head and shoulders, the
garment at issue appears to be so large that it is more in the nature
of a wrap, or stole, than a shawl, and is in fact referred to as a
wrap.
Under the Tariff Schedule of the United States Annotated
(TSUSA), rectangular-shaped garments measuring 18 inches or more in
width and 60 inches or more in length were considered stoles and were
classified as wearing apparel under the appropriate provisions. HRL
054179 of October 20, 1978. While the pre-existing practice under
the TSUSA is not indicative of classification under the HTSUSA, it
may offer guidance when necessary. We believe this is such a case.
In light of the above, we believe this article is most properly
classified as a garment in heading 6211, HTSUSA.
HOLDING:
The article at issue is classifiable in subheading 6211.43.0090,
HTSUSA, which provides for other women's garments of man-made fibers.
The garment falls within textile category 659 and is dutiable at 17
percent ad valorem.
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 importation of this merchandise to determine the current
status of any import restraints or requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division
6cc: Area Director, New York Seaport
1cc: CITA
1cc: Legal Reference Section
1cc: Phil Robins
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