CLA-2 CO:R:C:T 953772 CC
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