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HQ 967197




September 10, 2004

CLA-2 RR:CR:TE 967197 TMF

CATEGORY: CLASSIFICATION

TARIFF NO.: 6217.10.9530

Neil Mooney, Esq.
The Mooney Law Firm
524 East College Avenue
Suite 1
Tallahassee, Florida 32301

RE: Reconsideration of New York Ruling Letter (NY) K87212, dated July 7, 2004 Pursuant to 19 C.F.R §§ 177.2(d) and 177.12(e); Classification of Graduation Stoles

Dear Mr. Mooney:

This is in response to your letter, dated August 6, 2004, on behalf of your client, Star Products, Inc., in which you requested reconsideration of New York Ruling Letter (NY) K87212, dated July 7, 2004, which classified one stole from China in subheading 6217.10.9530, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for “Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Of man-made fibers.” Your request and two samples were sent to our office for our reply.

FACTS:

Your client received NY K87212, dated July 7, 2004, and you requested by letter dated August 6, 2004 an expedited reconsideration of this ruling by our office. Your client, Star Products, Inc., is the importer of the subject stoles. You state that your client sells the subject stoles to the National Association of Secondary School Principals (NASSP), which according to your submission is a non-profit organization that “promotes the intellectual growth, academic achievement, character and leadership development, and physical well-being of youth.” The NASSP administers the National

Honor Society®, National Junior Honor Society®, and National Association of Student Councils®.

Two honor stole samples were submitted to us: one is a drape, U-style stole, which was the subject of NY K87212 that measures approximately 57" x 3" at the neck and 4 inches at the bottom; the second stole is a collar style, tear drop shaped stole with a hole in the middle to fit over the head. Both styles are made of woven polyester fabric, are worn by students during public exercises of the National Honor Society, and identify the wearer as a member of the "National Honor Society." The U-shape style stole fits around the back of the neck and sits on the shoulders, not the neck and leaves the throat area fully exposed.

You indicated in a supplemental submission that upon conclusion of these ceremonies, the subject stoles are returned to each individual NASSP’s National Honor Society school chapter for future use. You also stated that the instant stoles are labeled “improved—washable”, which indicate that the stoles can be reused for future chapter ceremonies.

ISSUE:

What is the classification of the subject merchandise?

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.

You requested expedited reconsideration of NY K87212. CBP regulations provide for immediate consideration of a ruling request where a ruling has been in effect for less than 60 days. See CBP Regulations, 19 C.F.R. § 177.2(d) and 19 C.F.R. § 177.12(e). In this instance, as you established a clear and bona fide need for such treatment, we granted your request for immediate consideration of the classification of the merchandise at issue in NY K87212.

First, NY K87212 originally classified the U-style stole in subheading 6217.10.9530, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for “Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Of man-made fibers.” You believe that this classification is incorrect and requested this style be reclassified in subheading 9810.00.4500, HTSUSA, which provides, in pertinent part, for articles imported for the use of any nonprofit institution established for educational purposes. U.S. Note 1 to Subchapter X, Chapter 98, states, in pertinent part:

Except as provided in subheading 9810.00.20 and headings 9810.00.70, 9810.00.85, 9810.00.90 and 9810.00.95, or as otherwise provided for in this U.S. note, the articles covered by this subchapter must be exclusively for the use of the institutions involved, and not for distribution, sale or other commercial use within 5 years after being entered.

In this instance, the importer of record is your client, Star Products, which is not a non-profit institution and sells the merchandise to the National Association of Secondary School Principals, an organization that represents educational institutions. You also indicated that the ultimate users of the goods are the individual National Honor Societies nationwide which sell the stoles to their members. Based on this information, the issue of whether the goods are “regalia” as you assert is not relevant. As your client is not a non-profit institution and sells the merchandise commercially to the NASSP that administers the NHS, which, in turn, sell the goods to their member chapters, we do not find the merchandise to be classifiable in subheading 9810.00.45, HTSUSA.

You also suggested, in the alternative, that the merchandise is “shawls” by application of NY H83272, dated July 25, 2001, which you state classified a shawl in subheading 6214.90.0090, HTSUSA, which provides for “Shawls, scarves, mufflers, mantillas, veils and the like: Of other textile materials.” Upon review of NY H83272, we note that CBP did not classify the stoles therein because the inquirer failed to provide sufficient information for a determination to be reached. Therefore, we do not find NY H83272 to be applicable in the instant case. Further, we note that you stated that Chinese Customs also classified the subject merchandise in subheading 6214.90.0090 prior to the goods’ exportation to the U.S. However, as the subject merchandise is made of polyester, subheading 6214.30.00 would be more appropriate. Nevertheless, this fact is not controlling because CBP determines the classification of goods entering the United States by application of the GRIs within the HTSUSA.

If we consider heading 6214, HTSUS, and the applicable ENs, we note that EN(1) to 62.14 defines "shawls which are usually square, triangular or circular, and large enough to cover the head and shoulders." The U-shape stole, the subject of NY K87212 is described as "measuring approximately 57 inches x 3 inches at the neck and 4 inches at the bottom”, and is curved, sits on the shoulder in an exaggerated "U" shape and identifies the wearer as a member of the "National Honor Society." This stole, based on its design, sits on the shoulders, but does not cover the shoulders and is incapable of covering the head. Thus, it does not meet the definition of a shawl within heading 6214, HTSUSA.

Further, we note that the EN to 62.14 defines scarves and mufflers as square or rectangular and that are normally worn round the neck. The U-shaped stole, sits on the shoulders, not the neck and leaves the throat area fully exposed. Based on its design, we do not find it to be a scarf or muffler. With regard to the collar style, teardrop shaped stole, which is not mentioned in NY K87212, it can only be worn one way. Thus, based on the previous discussion about the U-shaped stole, we believe this item is clearly not a shawl, scarf or muffler.

In addition, the U-shaped stole can only be worn one way in conjunction with graduation gowns in order to identify members of the National Honor Society. CBP has classified similar graduation stoles under subheading 6217.10.95, HTSUSA, in the past. See NY B83708, dated April 14, 1997 and NY K82668, dated February 6, 2004. With both samples, we find that they meet the definition of a clothing accessory of heading 6217, HTSUSA: both are related to a primary article (graduation gowns); are used solely or principally with that article (graduation gowns); have a secondary importance to the article; and contribute to the beauty, convenience or effectiveness of the article.

You also suggested subheading 6307.90.9889, HTSUSA, which provides for “other made up articles, including dress patterns: Other: Other: OtherOther: Other”, on the basis that the subject stoles are “not, in any event, accessories.” We disagree. First, Note 1 to Chapter 63 provides that “subchapter 1 applies only to made up articles, of any textile fabric.” EN 63.07 indicates that heading 6307 provides for made up articles of any textile material “which are not included more specifically in other headings of Section XI or elsewhere in the Nomenclature.” Id. at 1090. Therefore, as heading 6307 is a “basket” provision that is appropriate “only when there is no [other] tariff category which covers the merchandise more specifically”, see Apex Universal, Inc., v. United States, CIT Slip Op. 98-69 (May 21, 1998), the merchandise is more appropriately classified in heading 6217, HTSUSA.

In this case, as neither headings 6214, 9810 or 6307, HTSUSA, are appropriate for classification of the goods, we find the original classification within heading 6217 to be correct. Therefore, the goods remain classified in subheading 6217.10.9530, HTSUSA.

HOLDING:

NY K87212 dated July 7, 2004 is hereby affirmed. The U-shaped style stole remains classified in subheading 6217.10.9530, HTSUSA, which provides for “Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Other: Of man-made fibers.” The rate of duty will be 14.6 percent ad valorem. The textile category designation is 659.

The collar style, tear-drop shaped stole is classified in subheading 6217.10.9530, HTSUSA, which provides for “Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Other: Of man-made fibers.” The rate of duty will be 14.6 percent ad valorem. The textile category designation is 659.

There are no applicable quota/visa requirements for goods classifiable in the provision which are products of a member of the World Trade Organization (WTO). China is a member of the WTO.

The designated textile and apparel category may be subdivided into parts. If so, the 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 you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, now available on the CBP website at www.cbp.gov.

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 the local CPB office prior to importation of this merchandise to determine the current status of any import restraints or requirements.

Sincerely,

Myles B. Harmon, Director
Commercial Rulings Division

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