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HQ 959800



April 10, 1997

C.L.A.-2 RR:TC:TE 959800 DHS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6214.10.1000

Robert T. Stack
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway
43rd Floor
New York, New York 10036-8901

RE: Tariff classification of a woman's silk ascot; Modification of NY A83305; Heading 6214

Dear Mr. Stack:

This is in response to a request by our New York Office to reclassify a woman's silk ascot from China which was classified in New York Ruling Letter (NY) A83305, dated May 20, 1996. Your original submission for a tariff classification was submitted on May 1, 1996, on behalf of your client, Ellen Tracy, Inc. We have reconsidered this ruling and determined that it is partially incorrect.

NY A83305 is modified in accordance with section 177.9(d) of the Customs Regulations (19 CFR 177.9(d)). Pursuant to section 625(c)(1) of the Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), notice of the proposed modification of NY A83305 was published on February 26, 1997, in the Customs Bulletin, in Volume 31, No. 9. This ruling sets forth the classification of the woman's silk ascot.

FACTS:

This office is not in receipt of a sample of the merchandise in issue. However, a sample was provided to the New York office for examination.

Style No. 17739496 was described in NY A83305 as a woman's ascot, measuring 36 inches in extended length and 8 inches at its widest points. The article is composed of 100% silk fabric.

ISSUE:

Whether the article in question is classifiable under subheading 6217.10.1000, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), or subheading 6214.10.1000, HTSUSA?

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.

Heading 6214, HTSUSA, provides for shawls, scarves, mufflers, mantillas, veils and the like. The Explanatory Notes of the Harmonized Commodity Description and Coding System (EN), although not legally binding, are the official interpretation of the tariff at the international level. The EN to Heading 6214, HTSUSA, states in pertinent part:

This heading includes:

(2) Scarves and mufflers. These are usually rectangular and normally worn around the neck.

A scarf is defined by Webster's New World Dictionary, Third College Edition (1988), as "a long or broad piece of cloth worn about the neck, head, or shoulders for warmth or decoration; muffler, babushka, neckerchief, etc."

Heading 6217, HTSUS, provides for other made up clothing accessories. The term accessory is not defined in the tariff schedule or the Ens. Webster's New World Dictionary, Third College Edition (1988), defines accessory as "an article of clothing to complete one's costume, as a purse, gloves, etc."

GRI 3(a) provides in part:

The heading which provides the most specific description shall be preferred to headings providing a more general description.

Style No. 17739496 is a rectangular piece of silk that is designed to be worn around the neck area and specifically designated as an article classifiable under heading 6214, HTSUS. While it is also considered an accessory, it is more specifically provided for in heading 6214, HTSUS. Therefore, Style No. 17739496 is classifiable as a scarf under heading 6214, HTSUS. See the following cases where similar merchandise has been classified under heading 6214, HTSUS: HQ 086688, dated June 29, 1990, HQ 952800, dated February 19, 1993, HQ 957337, dated February 23, 1995, HQ 959608, dated September 12, 1996, HQ 957843, dated May 4, 1995, HQ 959275, dated June 13, 1996 and 959435, dated June 23, 1996.

HOLDING:

Based on the foregoing, the merchandise in question, Style No. 17739496, is classifiable under subheading 6214.10.1000, HTSUSA, which provides for "[S]hawls, scarves, mufflers, mantillas, veils and the like: Of silk or silk waste: Containing 70 percent or more by weight of silk or silk waste." The applicable rate of duty is 3.8 percent ad valorem and there is no textile restraint category. NY A83305, dated May 20, 1996, is modified to reflect the classification.

In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin. Publication of rulings or decisions pursuant to 19 U.S.C. 1625(c)(1) does not constitute a change of practice or position in accordance with section 177.10(c)(1), Customs Regulations (19 CFR 177.10(c)(1)).

Sincerely,

John Durant, Director
Tariff Classification Appeals Division

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