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HQ 959975




March 13, 1997

CLA-2 RR:TC:TE 959975 DHS

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.43.0091

Ms. Sandra L. Haupt
Tower Group International, Inc.
128 Dearborn Street
Buffalo, N.Y. 14207-3198

RE: Tariff classification of protective capes from China; heading 6211, HTSUSA; EN to heading 6114, HTSUSA; other garments

Dear Ms. Haupt:

This is in reply to your letter dated November 4, 1996, submitted on behalf of your client, Goody, The Newell Group. Your letter requests that we reconsider New York Ruling Letter (NY) PD A87290, dated September 25, 1996.

FACTS:

The articles in issue are capes manufactured from 100% nylon woven lightweight fabric. They have a full front opening secured by Velcro strips on the neckband and a hanger loop on the back.

Your client contends that this merchandise is properly classifiable under subheading 6307.90, HTSUSA, which provides for other made up articles; other, since the capes are not worn by a customer but in fact drape on a customer (similar to a surgical drape.

ISSUE:

Whether the merchandise at issue is classifiable in Heading 6211, HTSUSA, or in Heading 6307, HTSUSA?

LAW AND ANALYSIS:

Classification under the HTSUSA is made in accordance with the General Rules of Interpretation (GRI's). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI's may then be applied. The Explanatory Notes (Ens) to the Harmonized Commodity Description and Coding System, 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.

Heading 6211, HTSUSA, provides for, inter alia, other garments. The Explanatory Notes to the Harmonized Commodity Description and Coding System (EN) to heading 6211, HTSUSA, state, in relevant part:

...the Explanatory Note to heading 61.14 concerning other garments apply, mutatis mutandis, to the articles of this heading...

The EN to heading 6114, HTSUSA, state that this heading (other garments) includes garments not included more specifically in the preceding headings of this chapter. This heading includes, inter alia:

(1) Aprons, boiler suits (coverall), smocks and other protective clothing of a kind worn by mechanics, factory workers, surgeons, etc.

The submitted garments are designed to be worn in hair-styling salons, barber shops, beauty parlor, etc., for the purpose of affording protection to the client's clothing during shampoos, haircuts, and similar procedures. These garments are thus similar to the articles enumerated in EN(1) to heading 6114, HTSUSA, and applicable to heading 6211, HTSUSA.

HOLDING:

The protective capes are classified in subheading 6211.43.0091, HTSUSA, which provides for track suits, ski-suits and swimwear; other garments; other garments, women's or girls': of man-made fibers: other. The applicable rate of duty is 16.7 percent ad valorem and the quota category is 659.

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,

John Durant, Director

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