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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.

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

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