CLA-2 CO:R:C:G 085744 CC
Mr. Chuck Huettner
J.W. Hampton, Jr. & Co., Inc.
15 Park Row
New York, N.Y. 10038
RE: Classification of visors
Dear Mr. Huettner:
This letter is in response to your inquiries of August 10,
1989, on behalf of F.W. Woolworth Co., requesting tariff
classification of visors. Samples were submitted for
examination.
FACTS:
The first sample, designated as style 911311N, is a visor
made of injection molded plastic. Covering the brim is a thin
layer of black nylon knit cloth; under the brim is a thin layer
of white terry cloth.
The second sample, designated as style BS90804, is a visor
containing several components. The brim, which is made of
plastic and covered with woven textile fabric, is connected to a
browband. The browband is made of foam and its front side is
covered with the same type of fabric which covers the brim. The
back of the browband is covered with terry cloth. There is an
adjustable elastic band, which is connected to the browband and
fits at the back of the head when the visor is worn.
ISSUE:
Whether the sample visors are classifiable as headgear under
Chapter 65 of the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA)?
If not, whether the sample visors are classifiable as
garments or as clothing accessories under the 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.
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 visors at issue neither cover the head, nor do they
provide any protection for the head. Instead, they function
primarily to shade the eyes from sunlight. Therefore, the visors
at issue are not classifiable as headgear.
The next issue is whether the sample visors are classifiable
as garments or as accessories. In HRL 085012, dated August 7,
1989, copy attached, we stated that garments are articles which
cover the trunk of the body. The visors at issue do not cover
the trunk of the body, and, thus, are not classifiable as
garments. Instead, they are classifiable as accessories.
Each visor at issue is made up of different components, e.g.
plastic and textiles. Because classification is not possible by
applying GRI 1, we must look to the other GRIs to classify these
articles. 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, the official interpretation of the HTSUSA at the
international level, 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."
We believe that the essential character of style 911311N is
imparted by the plastic. The entire structure of this visor is
made of plastic. Although the terry cloth provides some
absorbency, the remainder of the textile covering only supplies a
minor decorative effect. Therefore, this visor is classified in
Heading 3926, HTSUSA.
Style BS90804 has several components, none of which by
itself forms the structure of this visor. The outer surface is
made of different textile components, but by far, the majority of
the outer surface is made of woven textile fabric. Therefore, we
believe that the essential character of this visor is imparted by
the woven textile fabric, resulting in classification of this
visor in Heading 6217, HTSUSA.
HOLDING:
Style 911311N is classified under subheading 3926.20.5050,
HTSUSA, which provides for other articles of plastics and
articles of other materials of headings 3901 to 3914, articles of
apparel and clothing accessories, other, other. The rate of duty
is 5 percent ad valorem.
If style BS90804 contains more than 50 percent by weight of
cotton, it is classified under subheading 6217.10.0010, HTSUSA,
which provides for articles of apparel and clothing accessories,
not knitted or crocheted, other made up clothing accessories,
accessories, of cotton. The rate of duty would be 15.5 percent
ad valorem and the textile category would be 359.
If style BS90804 contains more than 50 percent by weight of
man-made fibers, it is classified under subheading 6217.10.0030,
HTSUSA, which provides for articles of apparel and clothing
accessories, not knitted or crocheted, other made up clothing
accessories, accessories, of man-made fibers. The rate of duty
would be 15.5 percent ad valorem and the textile category would
be 659.
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, you should contact your local Customs office prior
to importation of this merchandise to determine the current
status of any import restraints or requirements.
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 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 available for
inspection at your local Customs office.
Sincerely,
John Durant, Director
Commercial Rulings Division