Classification of headband with a visor; modification of NYRL 843803, dated August 1, 1989
Issued December 14, 1989 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.20.5050
Headings: 3926
GRI rules applied: GRI 1, GRI 3(b)
Product description
The merchandise at issue is represented by a sample of a visor made of 60 percent nylon and 40 percent polyvinyl- chloride (PVC). The visor has no crown. It has an elastic band approximately one inch wide across the back which widens gradually to a width of approximately two and a half inches at the front. The band has a short loop terry cloth lining and piping along the upper edge. The band is attached to a transparent tinted plastic visor the same color as the band.
CBP rationale
Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be according to the terms of the headings and any relative section or chapter notes. Chapter 65, HTSUSA, provides for headgear. Headgear is defined by The Random House Dictionary of the English Language, the Unabridged Edition (1983) as "any covering for the head, esp. A hat, cap, bonnet, etc." The visor at issue does not cover the head, nor provide any protection for it. The visor serves primarily to shade the eyes and face from sunlight. The visor is therefore either a garment or an accessory. In headquarters ruling letter (HRL) 085012, dated August 7, 1989, copy attached, garments are defined as articles which cover the trunk of the body. The visor at issue does not cover the trunk of the body and is not classifiable as a garment. In light of the fact that the visor is made up of different elements, textile and plastic, it cannot be classified according to GRI 1. According to GRI 3(b), mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, shall be classified as if they consisted of the material or component which gives them their essential character. The Explanatory Notes to the HTSUSA may be consulted for guidance as to the correct international interpretation of the various HTSUSA provisions. The Explanatory Notes state that "the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. The visor in question has several components, no one of which forms the entire structure of the visor. Although the elastic band serves to hold the visor in place, the essential character of the visor as a whole is imparted by the plastic visor portion, which functions to shield the eyes and face from the sun. - 3 -
Full text
HQ 085390 December 14, 1989 CLA-2 CO:R:C:G 085390 DRR CATEGORY: Classification TARIFF NO.: 3926.20.5050 Mr. William J. Le Clair Trans-Border Customs Services One Trans-Border Drive P.O. Box 800 Champlain, New Jersey 12919 Re: Classification of headband with a visor; modification of NYRL 843803, dated August 1, 1989 Dear Mr. Le Clair: This is in further response to your letter dated July 24, 1989, on behalf of Milton Selection, Inc., requesting the classification of a headband with a visor under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The visor was classified under subheading 6217.10.0030, HTSUSA, in New York ruling letter (NYRL) 843803, dated August 1, 1989. We have had occasion to review and modify that ruling. FACTS: The merchandise at issue is represented by a sample of a visor made of 60 percent nylon and 40 percent polyvinyl- chloride (PVC). The visor has no crown. It has an elastic band approximately one inch wide across the back which widens gradually to a width of approximately two and a half inches at the front. The band has a short loop terry cloth lining and piping along the upper edge. The band is attached to a transparent tinted plastic visor the same color as the band. ISSUE: Whether the article in question is classifiable as headgear, a garment or an accessory. - 2 - LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI), taken in order. GRI 1 provides that classification shall be according to the terms of the headings and any relative section or chapter notes. Chapter 65, HTSUSA, provides for headgear. Headgear is defined by The Random House Dictionary of the English Language, the Unabridged Edition (1983) as "any covering for the head, esp. A hat, cap, bonnet, etc." The visor at issue does not cover the head, nor provide any protection for it. The visor serves primarily to shade the eyes and face from sunlight. The visor is therefore either a garment or an accessory. In headquarters ruling letter (HRL) 085012, dated August 7, 1989, copy attached, garments are defined as articles which cover the trunk of the body. The visor at issue does not cover the trunk of the body and is not classifiable as a garment. In light of the fact that the visor is made up of different elements, textile and plastic, it cannot be classified according to GRI 1. According to GRI 3(b), mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, shall be classified as if they consisted of the material or component which gives them their essential character. The Explanatory Notes to the HTSUSA may be consulted for guidance as to the correct international interpretation of the various HTSUSA provisions. The Explanatory Notes state that "the factor which determines essential character will vary as between different kinds of goods. It may, for example, be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. The visor in question has several components, no one of which forms the entire structure of the visor. Although the elastic band serves to hold the visor in place, the essential character of the visor as a whole is imparted by the plastic visor portion, which functions to shield the eyes and face from the sun. - 3 - HOLDING: The visor at issue is classifiable under subheading 3926.20.5050, HTSUSA, as other articles of plastics and articles of other materials of headings 3901 to 3914, articles of apparel and clothing accessories, other, other, with a duty rate of 5 percent ad valorem. NYRL 843803, dated August 1, 1989, is hereby modified in accordance with the foregoing. Sincerely, John Durant, Director Commercial Rulings Division 6 cc: A.D., N.Y. Seaport D. Rimmer library/peh 085390
Ruling history
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