Modification of NYRL 840939, dated June 6, 1989; Classification of earmuffs

HQ 087122 August 29, 1990 CLA-2 CO:R:C:G 087122 DRR 840939 CATEGORY: Classification TARIFF NO.: 6117.80.0030 Mr. Bruce A. Bell W.N. Proctor Company, Inc. 115 Broad Street P.O. Box 192 Boston, Massachutes 02101 Re: Modification of NYRL 840939, dated June 6, 1989; Classification of earmuffs Dear Mr. Bell: This is in further response to your letter of April 26, 1990, in which you requested reconsideration of a classification ruling for earmuffs under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). New York Ruling Letter (NYRL) 840939, dated June 6, 1990, classified the scarf in question under subheading 6114.30.3070, HTSUSA. We have had occasion to review and modify that ruling. FACTS: The merchandise at issue, style No. EM130, consists of two earmuffs packaged together in a drum akin to a popular candy item. The earmuffs are made of 100 percent acrylic pile and are attached to each other by a plastic frame. ISSUE: Whether the earmuffs in question are classifiable under Heading 6114, HTSUSA or Heading 6117, HTSUSA. 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 determined according to the terms of the headings and any relative section or chapter notes. NYRL 840939 classified the -2- sample in Heading 6114, HTSUSA, which provides for other garments. In light of the fact that garments normally cover the torso of the body, earmuffs are more appropriately provided for as other made up clothing accessories under Heading 6117. Other Headquarters Ruling Letters have classified earmuffs as other clothing accessories. (See HRL 086156, 086159, 086161 and 086162, all dated December 22, 1989.) HOLDING: The earmuffs in question are classified under subheading 6117.80.0035, HTSUSA, with a duty rate of 15.5 percent ad valorem, and are subject to textile visa category 659. This notice to you should be considered a modification of NYRL 840939 under 19 CFR 177.9(d)(1) (1989), copy enclosed. There is no statutory basis for this modification to be applied retroactively to NYRL 840939 (19 CFR 177.9(d)(2) (1989)) and it will not, therefore, affect the transaction for the importation of your merchandise under that ruling. However, for the purposes of future transactions in merchandise of this type, NYRL 840939 will not be valid precedent. We recognize that pending transactions may be adversely affected by this revocation, in that current contracts for importation arriving at a port subsequent to the release of HRL 087122 will be classified under the new ruling. If such a situation arises, you may, at your discretion, notify this office and apply for relief from the binding effects of the new ruling as may be dictated by the circumstances. Due to the changeable nature of the statistical annotation and the restraint (quota/visa) categories applicable to textile merchandise, you should contact the local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division Enclosure drimmer library / 086688 1cc: A.D., N.Y. Seaport DRimmer/PEH 02/28/90