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UNITED STATES GOVERNMENT DEPARTMENT OF THE TREASURY Memorandum UNITED STATES CUSTOMS SERVICE

DATE:
FILE: CLA-2-62:RR:NC:3:353-
A89469

TO: DIRECTOR, OFFICE OF REGULATIONS AND RULINGS HEADQUARTERS, U.S. CUSTOMS SERVICE

FROM: CHIEF, 3 BRANCH
NATIONAL COMMODITY SPECIALIST DIVISION

SUBJECT: CLASSIFICATION OF PROTECTIVE CAPES

We refer to ruling request A89469 dated November 4, 1996 from Tower Group Int'l. requesting reconsideration of ruling PD A87290 issued September 25, 1996. The request is for a cape consisting of 100% woven nylon fabric. The item is used for protective purposes such as in a hairdresser's chair. We refer to HQ 957362 dated March 27,1995 in which a similar item was ruled upon and classified 6211.43.0091.

The inquirer has indicated that HTS 6307.90 which provides for surgical drapes applies to this merchandise. We do not agree. The protective cape is "worn" by the client in the hairdressers chair to protect the clients clothing during shampoos, haircuts and similar procedures.

We base our recommendation upon the principles of General Rules of Interpretation (GRI). GRI(1) requires that classification be determined according to the terms of the headings and any relative section or chapter notes. Where goods cannot be classified solely on the basis of GRI will be applied, in the order of their appearance.

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, 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 (coveralls), smocks and other protective clothing of a kind worn by mechanics, factory workers, surgeons, etc.

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

Therefore we recommend that the protective capes be 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 16.8 percent ad valorem and a textile restraint category 659.

If you have any further questions regarding this matter, please contact NIS Martin Weiss at 212-466-5881. Please send a copy of your reply to this office.

Paul Schwartz


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