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HQ 950559


February 18, 1992

CL2 CO:R:C:T 950559

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.6090

Mr. Michael Toole
ETA Import & Export Ltd.
248-06 Rockaway Blvd.
Suite 296
Jamaica, New York 11422

RE: Classification of a 100% acrylic knit hood scarf; Modification of New York Ruling Letter (NYRL) 852673 Heading 6505; Headgear

Dear Mr. Toole:

On June 11, 1990, the Area Director of New York Customs sent you a ruling letter, NYRL 852673, concerning a 100% percent acrylic hood scarf. The hood scarf was imported from the Peoples' Republic of China on behalf of your client, Berkshire Fashions, Inc. of 1 West 37th Street, New York, New York 10018. We have been asked to reconsider NYRL 852673 by the office which issued it.

FACTS:

While this office does not have a sample of the merchandise, it is described in NYRL 852673 as a l00% acrylic knit scarf measuring approximately 6 feet in length and 10 inches in width. The center features a seam which goes approximately two-thirds of the width to form a hood. The scarf is usually worn draped over the wearer's head with the ends wrapped about the neck.

NYRL 852673 classified this hood scarf under the provision for other made up accessories, knitted or crocheted, shawls, scarves, mufflers, mantillas, veils and the like, of man-made fibers, in subheading 6117.10.2000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). Textile category 659 applies to this tariff number.

ISSUE:

Are such scarves, sewn to form a hood, considered headgear or other clothing accessories for HTSUSA purposes?

LAW AND ANALYSIS:

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

Heading 6505, HTSUSA, provides for knitted hats and other headgear. The Explanatory Notes (EN), which constitute the official international interpretation of the nomenclature, state that this heading includes hoods (EN 65.05 (9)). Webster's II New Riverside University Dictionary (1984) defines a hood as "a loose pliable covering for the head and neck, either separate or attached to a garment, as a jacket or robe."

The instant merchandise conforms to the description above and is specifically provided for by EN 65.05. See HRL 085204 of October 10, 1989, HRL 085090 of October 11, 1989, HRL 088201 of November 30, 1990, and HRL 088246 of November 30, 1990, in which hood-scarves were classified as hats and other headgear of Heading 6505, HTSUSA.

The strategically placed stitching of the article's center seam transforms what would otherwise be a scarf into distinctive headgear. The long scarf-ends which extend from the hood are no longer used just to protect the neck and chest from the elements; they ensure that the hood securely covers the head by being tied or wrapped around the neck. Although the "scarf" could conceivably be worn around the neck or shoulders, it would be too bulky for comfort. Such use would, in this case, be considered fugitive. Despite its original identity as a scarf, the subsequent alteration of the scarf has resulted in what is unmistakably a hood.

We hereby modify NYRL 852673 in accordance with the rationale given above.

HOLDING:

The instant hood-scarf is classified under the provision for hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; other: of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: not in part of braid: other, in subheading 6505.90.6090, HTSUSA. Textile category number 659 applies to merchandise classified in this subheading. The hood scarf is dutiable at a rate of 39.7 cents per kilogram and 14.1 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 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.

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. Inasmuch as 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.

In order to insure uniformity in Customs classification of this merchandise and eliminate uncertainty, we are modifying NYRL 852673 to reflect the above classification effective with the date of this letter. However, if after your review, you disagree with the legal basis for our decision, we invite you to submit any arguments you might have with respect to this matter for our review. Any submission you wish to make should be received within 30 days of the date of this letter.

This notice to you should be considered a modification of NYRL 852673 under 10 CFR 177.9(d)(1). It is not to be applied retroactively to NYRL 852673 (19 CFR 177.9(d)(2)) and will not, therefore, affect past transactions for the importation of your merchandise under that ruling. However, for the purposes of future transactions of merchandise of this type, NYRL 852673 will not be valid precedent. We recognize that pending transactions may be adversely affected by this modification, in that current contracts for importations arriving at a port subsequent to this decision will be classified pursuant to it. If such a situation arises, you may, at your discretion, notify this office and apply for such relief from the binding effects as may be warranted by the circumstances. However, please be advised that in some instances involving import restraints, such relief may require separate approvals from other government agencies.

Sincerely,

John Durant, Director
Commercial Rulings Division

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