Decision on Application for Further Review of Protest No. 2704-91-105156; terry knit headband

HQ 953772 October 7, 1994 CLA-2 CO:R:C:T 953772 CC CATEGORY: Classification TARIFF NO.: 6117.80.0035 District Director U.S. Customs Service 300 S. Ferry St. Terminal Island San Pedro, CA 90731 RE: Decision on Application for Further Review of Protest No. 2704-91-105156; terry knit headband Dear Sir: This is a decision on application for further review of a protest timely filed by Tompkins & Davidson, on behalf of Goody Products Inc., against the classification of certain terry knit headbands. FACTS: The subject merchandise, designated by the protestant as Style no. 2563, "a terry-knit stretchband," is a 100 percent man-made fiber, knitted, terry headband. The headband measures approximately 7« inches in length and 2« inches in width. Two parallel rows of decorative stitching run continuously around the exterior of the headband. The headband has a circular, movable "knot" of identical fabric measuring approximately 3 centimeters in diameter. The knot tightly wraps around a section of the headband providing a crimped appearance, described as a "turban effect." The subject entry was liquidated under subheading 6117.80.0035 of the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The protestant claims that the merchandise is properly classified under subheading 9615.19.6010, HTSUSA. ISSUE: Whether the merchandise at issue is classifiable in Heading 6117, HTSUSA, or in Heading 9615, HTSUSA? LAW AND ANALYSIS: Classification of merchandise under the HTSUSA is in accordance with the General Rules of Interpretation (GRI's), 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. Heading 6117, HTSUSA provides for other made up clothing accessories, knitted or crocheted. Heading 9615, HTSUSA, provides for combs, hair-slides and the like, hairpins, curling pins, curling grips, hair-curlers, and the like, other than those of Heading 8516, and parts thereof. We have previously ruled that terry knit headbands are not classified in Heading 9615, but instead, are classified in Heading 6117. In fact, the same merchandise the subject of this protest, style no. 2563, was classified in Heading 6117 in Headquarters Ruling Letter (HRL) 089086 of May 22, 1992. In that ruling, which was issued after the date that this protest was filed, we addressed the arguments that the protestant had raised in this protest. In addition, classification of the subject merchandise in that ruling in Heading 6117 was affirmed by HRL 953182 of November 3, 1993. Consequently, the subject merchandise is classified as a clothing accessory of Heading 6117. HOLDING: The merchandise at issue is classified under subheading 6117.80.0035, HTSUSA, which provides for other made up clothing accessories, knitted or crocheted, other accessories, of man-made fibers, other. The protest should be denied in full. In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, this decision should be mailed by our office to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing of the decision. Sixty days from the date of the decision the Office of Regulations and Rulings will take steps to make the decision available to customs personnel via the Customs Rulings Module in ACS and the public via the Diskette Subscription Service, Freedom of Information Act and other public access channels. Sincerely, John Durant, Director Commercial Rulings Division