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HQ 958850




March 24, 1997

CLA-2 RR:TC:TE 958850 ASM

CATEGORY: CLASSIFICATION

Tariff No.: 6505.90.1540

Ms. Shelley Waldman
3983 Easton Terrace
Sarasota, FL 34238

RE: Tariff classification of a 100 percent cotton hair wrap

Dear Ms. Waldman:

This letter concerns your request for a binding ruling regarding the tariff classification of a cotton hair wrap, under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA).

FACTS:

The subject article is identified as a "towel that is specifically adapted to dry the hair" and is imported from Nepal, India, or Pakistan. You indicate that the sample consists of 100 percent cotton terry toweling. The toweling fabric is trimmed with 1/4 inch narrow elastic binding and provides a tapered opening that is 56 inches in length. When placed on the wet hair of the user, the larger opening is placed at the back of the head and the tapered end is held out in front of the face. The tapered end is then twisted on itself and pulled back over the top of the head and attached to the back of the head by means of an external loop. This keeps the item secured to the head of the user.

You further indicate that the patent for this article states, in part, ". . . that when the article is fitted to the head it is suitable for the drying of hair after washing. Although this application is considered to be the main application of the article, the towel clearly also can be used for covering untidy or unwashed hair and also for keeping the hair in place in windy conditions. Particularly, when not only used for drying hair, the towel may be provided with additional trimmings that can enhance the finished appearance thereof."

ISSUE:

What is the proper tariff classification under the HTSUSA, for a cotton hair wrap?

LAW AND ANALYSIS:

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken in order. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN's), which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI's.

According to the information you have provided, it is our understanding that while the item at issue can be used to dry the hair, it can also be used as an article of headgear by covering untidy or unwashed hair and for keeping hair in place in windy conditions. Absent advertising or marketing literature, we must determine how the article will be principally used by the consumer based on the information provided.

In Headquarters Ruling Letter (HRL) 086668, dated June 4, 1990, a terry cloth wrap was not classified as a towel simply because it was constructed of terry cloth fabric and could be used as a bath towel. The item was manufactured of 100 percent woven cotton terry fabric, and featured an elasticized edging along with a hook and loop closure. As such, it was considered to have been advanced beyond a towel by taking on an identity as a new commercial product. Consequently, it was classified under headings 6207 and 6208, HTSUSA, which provide, respectively, for men's and women's bathrobes, dressing gowns

Similarly, the item at issue has been advanced beyond just a towel for drying the hair because it features a special design for use as headgear to cover untidy hair or as a decorative head covering. The subject article has been specially tapered, trimmed with elastic, and fitted with a special loop so that the article can wrap smoothly and securely over the head. As such, it has taken on a new commercial identity as headgear. The EN's to heading 6505 state that this heading covers headgear of textile fabric, whether or not trimmed with ribbons, or trimmings of any material.

If the consumer merely wanted a product that would dry the hair, an ordinary towel would suffice, however, the subject article's primary use for the consumer is that it has been specially designed for use as headgear to cover the hair as it dries. Thus, it is our determination that the principle use of this article would be as absorbent headgear that would provide an attractive and secure cover for untidy, wet, hair while it dries

HOLDING:

The article identified as a "towel adapted for drying the hair" is classifiable under subheading 6505.90.1540, HTSUSA, which provides 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; hair-nets of any material, whether or not lined or trimmed: Other: Of cotton, flax or both: Knitted... of cotton: Other: Other." The duty under the general column one rate is 8.2 percent ad valorem, and is subject to textile category 359.

Due to the changeable nature of the statistical annotation (the ninth and tenth digits of the tariff number) 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.

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 issuance of the U.S. Customs Service, which is updated weekly and is available at your local Customs office.

Sincerely,

John Durant, Director
Tariff Classification Appeals

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