CLA-2 CO:R:C:G 085390 DRR
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.
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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.
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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