HQ 085846: Textile Muff

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 085846

                        January 29, 1990



CLA-2 CO:R:C:G 085846 CRS

CATEGORY:  Classification

TARIFF NO.:  6217.10.0010

Mr. Ira Widman
Samuel Bauer & Sons, Inc.
135 West 29th Street
New York, NY 10001

RE:  Textile Muff

Dear Mr. Widman:

     This is reply to your letter dated October 10, 1989, in
which you requested a ruling under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA) concerning the
classification of a textile muff imported from The Federal
Republic of Germany.  A sample was submitted with your request.

FACTS:

     The article in question is a muff, a pillow-like, tubular
covering for the hands, worn for warmth.  The muff is feather-
filled, has a woven shell of cotton and man-made fibers, measures
about 12 inches in length and, if pressed flat, approximately 9
inches in width.  There is a small, zippered pocket on the
outside of the muff, as well as a string hand loop.  You have
advised us that the weight breakdown of the muff is as follows:
40 percent cotton, 30 percent lining, 20 percent feathers, 5
percent zipper, and 5 percent string.

ISSUE:

     Whether the muff in question is a made up clothing
accessory such that it is classifiable in heading 6217, HTSUSA.

LAW AND ANALYSIS:

     Articles are classified under the HTSUSA according to the
General Rules of Interpretation (GRIs).  GRI 1 provides that the
classification of articles is to be determined according to the
terms of the headings and any relevant section or chapter notes
and, provided that the headings or notes do not otherwise
require, according to the remaining GRIs.

     Heading 6217, HTSUSA, covers other made up clothing
accessories and parts of garments or clothing accessories, other
than those of heading 6212.  The Explanatory Notes are the
official interpretation of the Harmonized System at the
international level.  With regard to heading 6217, the Notes
state in pertinent part that:

     The heading covers, inter alia:

     (4)  Muffs, including muffs with mere trimmings of furskin
     or artificial fur on the outside.

Consequently, the muff in question is classifiable in heading
6217 as an other made up clothing accessory.

HOLDING:

     The muff in question is classifiable in subheading
6217.10.0010, HTSUSA, under the provision for accessories, of
cotton, and is subject to duty at a rate of 15.5 percent ad
valorem.  The textile category is 359.

     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
agreements which are subject to frequent renegotiations 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 internal
issuance of the U.S. Customs Service, which is available for
inspection 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 importation of this merchandise to
determine the current status of any import restraints or
requirements.

                              Sincerely,





                              John Durant, Director
                              Commercial Rulings Division