Modification of New York Ruling Letter (NYRL) 815628 of October 23, 1995
Issued December 18, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9989
Headings: 6307
GRI rules applied: GRI 1
Product description
NYRL 815628 classified a woven polyester fabric sash as an other made up clothing accessory in subheading 6217.10.9030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The sash is claimed to be used exclusively as a hat decoration. However, it is believed the sash may also be used for various other purposes. We note that NYRL 815628 indicated the sash was from Hong Kong. The submitted sample indicates it was made in China. The origin of the sash does not affect its classification, but it may affect visa/quota restraints on the item.
CBP rationale
Classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that "classification shall be determined according to the terms of the -2- headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to [the remaining GRIs taken in order]." The submitted sash is hemmed on all sides thus making it a made up article for purposes of Section XI which encompasses textiles. See, Note 7(c), Section XI. In NYRL 815628, Customs classified the article as an other made up clothing accessory in heading 6217, HTSUSA. In that ruling, Customs stated that the "sash will be used as a hat decoration and can also be used as other clothing accessories." The Explanatory Notes to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, offer some guidance. The EN for heading 6217 state, in part: This heading covers made up textile clothing accessories, other than knitted or crocheted, not specified or included in other headings of this Chapter or elsewhere in the Nomenclature. The heading also covers parts of garments or of clothing accessories, not knitted or crocheted, other than parts of articles of heading 62.12. Classification as a clothing accessory is classification based upon use and per Additional Rule of Interpretation 1(a), classification controlled by use is determined by the principal use in the United States of the item. In order to be classified as a clothing accessory of heading 6217, an article must be intended for use solely or principally as an accessory to clothing. See, Headquarters Ruling Letter (HRL) 088540 of June 3, 1991, and HRL 088436 of April 5, 1991. The sash at issue is claimed to be used exclusively as a hat decoration. Classification as a clothing accessory was based upon a belief that the article could be used as a belt or other type of accessory. In our view, such use would be a fugitive use, not the principal use of the item. Thus, as the sash is not principally used or of a class of goods principally used as a clothing accessory, classification in heading 6217 is in error. As no other heading more specifically describes the subject good, it is classified in heading 6307 which provides for other made up articles of textile materials.
Full text
HQ 958649 December 18, 1995 CLA-2 RR:TC:TE 958649 CMR CATEGORY: Classification TARIFF NO.: 6307.90.9989 Mr. Jerome Berger Circle International Inc. One World Trade Center, Suite 3973 New York, New York 10048-0267 RE: Modification of New York Ruling Letter (NYRL) 815628 of October 23, 1995 Dear Berger: It has been brought to our attention by our New York office that we erred in the classification given to you in NYRL 815628 for a sash imported from China. It was issued to you as agent for Colombino Headwear Company. Please notify your client of this modification letter. FACTS: NYRL 815628 classified a woven polyester fabric sash as an other made up clothing accessory in subheading 6217.10.9030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA). The sash is claimed to be used exclusively as a hat decoration. However, it is believed the sash may also be used for various other purposes. We note that NYRL 815628 indicated the sash was from Hong Kong. The submitted sample indicates it was made in China. The origin of the sash does not affect its classification, but it may affect visa/quota restraints on the item. ISSUE: What is the proper classification of the submitted sash? LAW AND ANALYSIS: Classification of goods under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that "classification shall be determined according to the terms of the -2- headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to [the remaining GRIs taken in order]." The submitted sash is hemmed on all sides thus making it a made up article for purposes of Section XI which encompasses textiles. See, Note 7(c), Section XI. In NYRL 815628, Customs classified the article as an other made up clothing accessory in heading 6217, HTSUSA. In that ruling, Customs stated that the "sash will be used as a hat decoration and can also be used as other clothing accessories." The Explanatory Notes to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, offer some guidance. The EN for heading 6217 state, in part: This heading covers made up textile clothing accessories, other than knitted or crocheted, not specified or included in other headings of this Chapter or elsewhere in the Nomenclature. The heading also covers parts of garments or of clothing accessories, not knitted or crocheted, other than parts of articles of heading 62.12. Classification as a clothing accessory is classification based upon use and per Additional Rule of Interpretation 1(a), classification controlled by use is determined by the principal use in the United States of the item. In order to be classified as a clothing accessory of heading 6217, an article must be intended for use solely or principally as an accessory to clothing. See, Headquarters Ruling Letter (HRL) 088540 of June 3, 1991, and HRL 088436 of April 5, 1991. The sash at issue is claimed to be used exclusively as a hat decoration. Classification as a clothing accessory was based upon a belief that the article could be used as a belt or other type of accessory. In our view, such use would be a fugitive use, not the principal use of the item. Thus, as the sash is not principally used or of a class of goods principally used as a clothing accessory, classification in heading 6217 is in error. As no other heading more specifically describes the subject good, it is classified in heading 6307 which provides for other made up articles of textile materials. HOLDING: The woven sash at issue is classified in subheading 6307.90.9989, HTSUSA, dutiable at 7 percent ad valorem. Goods classified in this provision are not currently subject to any textile visa/quota restraints. -3- NYRL 815628 of October 23, 1995, is hereby modified to accord with the above pursuant to Volume 19 of the Code of Federal Regulations, Section 177.9(d). This modification is effective the date of this letter. 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 Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service which is updated weekly and is available for inspection at your local Customs office. 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 your local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Tariff Classification Appeals Division
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