Revocation of NY 816981; classification of a “Collar Bandana”

HQ 960568 November 28, 2000 CLA-2 RR:CR:TE 960568 ASM CATEGORY: Classification TARIFF NO.: 6307.90.9989 Mr. Stephen M. Zelman Stephen M. Zelman & Associates 888 7th Avenue, Suite 4500 New York, N.Y. 10106 RE: Revocation of NY 816981; classification of a “Collar Bandana” Dear Mr. Zelman: This is in regard to NY 816981 issued to your client Sportsmed International, Inc., on January 2, 1996, which involved the tariff classification ruling of a product identified as a “Collar Bandana”. We have reviewed this ruling and determined that the classification provided for this merchandise is incorrect. This ruling revokes NY 816981 by providing the correct classification for the subject product. . Pursuant to section 625(c), Tariff Act of 1930, as amended (19 U.S.C. 1625(c)), notice of the proposed revocation of NY 816981 was published on October 18, 2000, in the Customs Bulletin, Volume 34, Number 41 & 42. No comments were received. FACTS: The subject goods, identified as a “Collar Bandana”, consists of a bandana which is rectangular in shape with rounded ends. The bandana measures approximately 2 and ¾ inches by 11 and ½ inches. The bandana is constructed with an exterior of woven cotton, lined with woven 65 percent polyester and 35 percent cotton and has pocket-like openings and a “Velcro” closure which is designed to contain “heat packs.” The heat packs are imported separately and contain a chemical mixture, packaged in an airtight envelope. Upon opening, the chemical mixture within the bags reacts with oxygen to generate heat. Printed information on the bandana’s packaging indicates it is to be used as a carrier for the heat packs. The bandana is intended to be worn around the neck, one size fits all, and fits loosely around the neck. Upon importation into the United States, the bandanas are always packaged together with the heat packs. The bandanas are never sold separately. NY 816981, dated January 2, 1996, classified the “Collar Bandana”, which was imported by itself, in subheading 6217.10.9030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as “Other made up clothing accessories; parts of garments or of clothing accessories other than those of heading 6212: Accessories: Other, of man-made fibers.” In HQ 958942, dated April 7, 1997, Customs found the subject goods classifiable under subheading 6307.90.9989, HTSUSA, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other”. In this ruling, it was determined that the article had been designed to act as a carrier of replaceable chemical packs which in turn, provide warmth to the wearer. Since HQ 958942 was never published in the Customs Bulletin by way of a General Notice, the formal requirements contained in 19 U.S.C. 1625(c)(1) were not satisfied and revocation of NY 816981 was not effectuated at that time. Thus, this ruling serves to formally revoke NY 816981 pursuant to 19 U.S.C. 1625(c)(1). ISSUE: What is the proper classification for the merchandise? LAW AND ANALYSIS: Classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and GRI. The EN, although not dispositive, are used to determine the proper interpretation of the HTSUSA by providing a commentary on the scope of each heading of the HTSUSA. See, T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). The bandana fits loosely around the neck, and is neither decorative nor fashionable. If worn alone, it would not provide sufficient warmth to the wearer. In HQ 958942, it was determined that the product in question did not function as an accessory because it failed to provide protection or decoration to the wearer when worn alone. Furthermore, the bandana had been designed and marketed for use as a carrier and is intended to be used exclusively with the heat packs (imported separately) and packaged with the bandana upon importation into the U.S. Thus, HQ 958942, dated April 7, 1997, is the basis for the proposed revocation of NY 816981, dated January 2, 1996. HOLDING: NY 816981, dated January 2, 1996, is hereby revoked. The subject merchandise is correctly classified in subeading 6307.90.9989, HTSUSA, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other”. The general column one duty rate is 7 percent ad valorem. The designated textile and apparel category may be subdivided into parts. If so, 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 that your client check, close to the time of shipment, the Status on Current Import Quotas (Restraint Levels), an issuance of the U.S. Customs Service, which is updated weekly and is available at the 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 applicable to textile merchandise, your client should contact the local Customs office prior to importation of this merchandise to determine the current status of any import restraints or requirements. In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin. Sincerely, John Durant, Director Commercial Rulings Division