HQ 0087423 - Eye shade; request for modification of New York Ruling Letter (NYRL) 851144; classified as other made up garment, not other clothing accessory - United States International Trade Commision Rulings

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HQ 087423

October 12, 1990

CLA-2 CO:R:C:G 087423 DRR

CATEGORY: CLASSIFICATION

TARIFF NO.: 6307.90.9590

Mr. Steve Liptak
Inter-Maritime Forwarding, Co., Inc.
156 William Street
New York, New York 10036

RE: Eye shade; request for modification of New York Ruling Letter (NYRL) 851144; classified as other made up garment, not other clothing accessory

Dear Mr. Liptak:

This is in reference to your letter dated April 11, 1990, requesting the modification of ruling letter 851144, dated April 23, 1990.

FACTS:

The merchandise at issue is a rayon eye shade. A sample was submitted to our New York Regional Office for examination, but was not forwarded to headquarters. The eye shade is intended to be worn over the eyes to darken the environment and thereby facilitate sleep. New York Ruling letter (NYRL) 851144, dated April 23, 1990, classified the eye shade under subheading 6217.10.0030, HTSUSA, with a duty rate of 15.5 percent ad valorem and subject to visa category 659. In your request for reconsideration, you state that the eye shade is not an item of apparel and is more correctly classified under Heading 6307.

ISSUE:

Whether the garment at issue is classifiable in subheading 6217.10.0030, HTSUSA, or subheading 6307.90.9050, HTSUSA.

LAW AND ANALYSIS:

Classification of merchandise 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. Heading 6217, HTSUSA, provides for, among other things, other made up clothing accessories. The Fashion Dictionary, by Mary Brooks Picken (3rd edition, at page 1), defines accessory as an article of apparel that completes the costume such as shoes, gloves, hats, bags, jewelry, neckwear, belts, boutonnieres, scarves. The eye shade in question is not an accessory for the purposes of Heading 6217 because it does not complete an outfit, and, indeed, could be worn alone. Furthermore, in light of the fact that the eye shade is designed to completely obscure the field of vision, rather than reduce the amount of light perceived, it effectively immobilizes the wearer. The function and purpose of the eye shade are therefore entirely different from those of a clothing accessory.

Heading 6307, provides for other made up articles, which are not more specifically provided elsewhere. Subheading 6307.90.9590, provides for other made up articles, ..., other, other, other.

HOLDING:

The eye shade in question is classified under subheading 6307.90.9590, HTSUSA, with a duty rate of 7 percent ad valorem.

Due to the changeable nature of the statistical annotation and the restraint (quota/visa) categories applicable to textile merchandise, you should contact your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Pursuant to 19 CFR section 177.9(d), NYRL 851144 is hereby modified in accordance with the foregoing.

Sincerely,

John Durant, Director

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