HQ 087122: Modification of NYRL 840939, dated June 6, 1989; Classification of earmuffs

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 087122

                                    August 29, 1990





            CLA-2 CO:R:C:G  087122 DRR 840939

            CATEGORY:  Classification

            TARIFF NO.: 6117.80.0030

            Mr. Bruce A. Bell
            W.N. Proctor Company, Inc.
            115 Broad Street
            P.O. Box 192
            Boston, Massachutes 02101

            Re:  Modification of NYRL 840939, dated June 6, 1989;
                 Classification of earmuffs

            Dear Mr. Bell:

                 This is in further response to your letter of April 26,
            1990, in which you requested reconsideration of a
            classification ruling for earmuffs under the Harmonized Tariff
            Schedule of the United States Annotated (HTSUSA).  New York
            Ruling Letter (NYRL) 840939, dated June 6, 1990, classified the
            scarf in question under subheading 6114.30.3070, HTSUSA.  We
            have had occasion to review and modify that ruling.

            FACTS:

                 The merchandise at issue, style No. EM130, consists of two
            earmuffs packaged together in a drum akin to a popular candy
            item.  The earmuffs are made of 100 percent acrylic pile and
            are attached to each other by a plastic frame.

            ISSUE:

                 Whether the earmuffs in question are classifiable under
            Heading 6114, HTSUSA or Heading 6117, HTSUSA.

            LAW AND ANALYSIS:

                 Classification of merchandise under the HTSUSA is in
            accordance with the General Rules of Interpretation (GRI),
            taken in order.  GRI 1 provides that classification shall be
            determined according to the terms of the headings and any
            relative section or chapter notes.  NYRL 840939 classified the












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            sample in Heading 6114, HTSUSA, which provides for other
            garments.  In light of the fact that garments normally cover
            the torso of the body, earmuffs are more appropriately provided
            for as other made up clothing accessories under Heading 6117.
            Other Headquarters Ruling Letters have classified earmuffs as
            other clothing accessories.  (See HRL 086156, 086159, 086161
            and 086162, all dated December 22, 1989.)

            HOLDING:

                 The earmuffs in question are classified under subheading
            6117.80.0035, HTSUSA, with a duty rate of 15.5 percent ad
            valorem, and are subject to textile visa category 659.

                 This notice to you should be considered a modification of
            NYRL 840939 under 19 CFR 177.9(d)(1) (1989), copy enclosed.
            There is no statutory basis for this modification to be applied
            retroactively to NYRL 840939 (19 CFR 177.9(d)(2) (1989)) and it
            will not, therefore, affect the transaction for the importation
            of your merchandise under that ruling.  However, for the
            purposes of future transactions in merchandise of this type,
            NYRL 840939 will not be valid precedent.  We recognize that
            pending transactions may be adversely affected by this
            revocation, in that current contracts for importation arriving
            at a port subsequent to the release of HRL 087122 will be
            classified under the new ruling.  If such a situation arises,
            you may, at your discretion, notify this office and apply for
            relief from the binding effects of the new ruling as may be
            dictated by the circumstances.

                 Due to the changeable nature of the statistical annotation
            and the restraint (quota/visa) categories applicable to textile
            merchandise, you should contact the 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


            Enclosure
















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