HQ 0085846 - Textile Muff - United States International Trade Commision Rulings

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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,

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