HQ 0085569 - Earmuffs are clothing accessories, not other garments. NYRL 833745, NYRL 834507, NYRL 834508, NYRL 835287, NYRL 835473, NYRL 838873 & NYRL 843854 modified; HRL 085012 affirmed. - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1990 HQ Rulings > HQ 0085561 - HQ 0085622 > HQ 0085569

HQ 085569

December 21, 1989

CLA-2 CO:R:C:G 085569 HP

CATEGORY: CLASSIFICATION

TARIFF NO.: 6117.80.0030

Ms. Joan L. Peterson
Chief, National Import Specialist Branch 3 New York Seaport
U.S. Customs Service
New York Region
Suite 716
6 World Trade Center
New York, NY 10048-0945

RE: Earmuffs are clothing accessories, not other garments. NYRL 833745, NYRL 834507, NYRL 834508, NYRL 835287, NYRL 835473, NYRL 838873 & NYRL 843854 modified; HRL 085012 affirmed.

Dear Ms. Peterson:

This is in reply to your memorandum of September 12, 1989, CLA-2-S:N:N3H:353-243, concerning the tariff classification of earmuffs, under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA).

FACTS:

The merchandise at issue consists of earmuffs. In several New
York Ruling Letters, (i.e., NYRL 833745 of January 1, 1989, NYRL 834507 of January 10, 1989, NYRL 834508 of January 10, 1989, NYRL 835287 of January 17, 1989, and NYRL 835473 of January 26, 1989), earmuffs were classified as other garments. In HRL 085012 of August 7, 1989, we ruled that earmuffs were classifiable as clothing accessories. You now request, if our position on this issue has not changed, that we modify the affected NYRLs.

ISSUE:

Whether earmuffs are considered other garments or clothing accessories under the HTSUSA?
LAW AND ANALYSIS:

The General Rules of Interpretation (GRIs) to the HTSUSA govern the classification of goods in the tariff schedule. GRI 1 states, in pertinent part:

... classification shall be determined according to the terms of the headings and any relative section or chapter notes ....

Goods which cannot be classified in accordance with GRI 1 are to be classified in accordance with subsequent GRIs, taken in order.

Heading 6114, HTSUSA, provides for other garments. While no description exists in the HTSUSA for the term "garments," the items delineated in the breakouts for this heading (i.e., tops, jumpers, bodysuits, coveralls, etc.) all cover, at minimum, the trunk of the body. Earmuffs, by definition, only encase the human auditory organs.

The legal notes to Chapter 61, HTSUSA, support this concept. In defining the term "ensemble," Note 3(b) requires "one garment designed to cover the upper part of the body ... and one or two different garments, designed to cover the lower part of the body." See also Note 4 (identifying shirts and blouses as garments); Note 6 (recognizing ski-suits as garments or sets of garments). Other examples exist throughout the Notes.

The Explanatory Notes (EN) to the HTSUSA constitute the official interpretation of the tariff at the international level. The EN to heading 6114 incorporates within the grouping "other garments" aprons, boiler suits, clerical vestments, scholastic robes, etc. Excluded from this heading are those articles provided for by subsequent headings: socks, leggings, gloves, mittens, shawls, muffs, and so on. The EN for heading 6117 (clothing accessories) cites several articles closely resembling earmuffs: shawls, scarves, mufflers. It is our opinion, therefore, that the heading for clothing accessories more specifically provides for earmuffs than the heading for other garments. Cf. the EN to heading 6117, HTSUSA (by specifically excluding headgear of heading 6505, the heading inferentially includes articles worn on the head but not defined as headgear).

HOLDING:

As a result of the foregoing, the following NYRLs are modified as follows:

NYRL 833745
Style 3175 is unaffected.
Style 3173 under subheading 6117.80.0030, HTSUSA, textile category 659, as other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories, other accessories, of man-made fibers. The applicable rate of duty is 15.5 percent ad valorem.
NYRL 834507
Style EM-8 under subheading 6117.80.0030, HTSUSA, textile category 659, as other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories, other accessories, of man-made fibers. The applicable rate of duty is 15.5 percent ad valorem.

NYRL 834508
Style EM-1 under subheading 6117.80.0030, HTSUSA, textile category 659, as other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories, other accessories, of man-made fibers. The applicable rate of duty is 15.5 percent ad valorem.

NYRL 835287
Item 1226 (gloves) are unaffected.
Item 1226 (earmuffs) under subheading 6117.80.0030, HTSUSA, textile category 659, as other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories, other accessories, of man-made fibers. The applicable rate of duty is 15.5 percent ad valorem.

NYRL 835473
Earmuffs of rabbit fur unaffected.
Acrylic earmuffs under subheading 6117.80.0030, HTSUSA, textile category 659, as other made up clothing acces sories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories, other acces sories, of man-made fibers. The applicable rate of duty is 15.5 percent ad valorem.

NYRL 838873
Item S1 under subheading 6117.80.0030, HTSUSA, textile category 659, as other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories, other accessories, of man-made fibers. The applicable rate of duty is 15.5 percent ad valorem.

NYRL 843854
Earmuffs under subheading 6117.80.0030, HTSUSA, textile category 659, as other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories, other accessories, of man-made fibers. The applicable rate of duty is 15.5 percent ad valorem.

Letters advising the affected importers of these modifications are being issued by this office.
Pursuant to section 177.9, Customs Regulations (19 C.F.R. 177.9), NYRL 833745 of January 1, 1989, NYRL 834507 of January 10, 1989, NYRL 834508 of January 10, 1989, NYRL 835287 of January 17, 1989, NYRL 835473 of January 26, 1989, NYRL 838873 of April 11, 1989, and NYRL 843854 of August 21, 1989, are modified in confor mity with the foregoing. HRL 085012 of August 7, 1989, is affirmed.

Sincerely,

John Durant, Director
Commercial Rulings Division

Previous Ruling Next Ruling