CLA-2 CO:R:C:T 951844 SK
Peter J. Wang
Executive Vice President
Jefferson Trading Company
520 Lafayette Park Place, ste.200
Los Angeles, CA 90057
RE: Classification of 92% cotton, 8% stretch nylon terry
"headband" and wristband; sweatbands; other made up articles;
heading 6307, HTSUSA; H/9/1 Rev. Doc. 37-228 Decisions of the
HTS; HRL 089086 (5/22/92); HRL 069888 and 069988 (5/20/82).
Dear Mr. Wang:
This is in response to your inquiry of April 2, 1992,
requesting the classification of a headband and wristband.
Samples were submitted to this office for examination.
Please note that response to your inquiry regarding the
marking requirements for these articles is forthcoming from our
Headquarters Marking branch and will not be addressed in this
ruling.
FACTS:
The submitted samples are blister packed separately for
retail sale. The packages identify the articles as an "Adidas
Equipment Wristband Set" and an Adidas "World Cup Team Headband."
Both articles are made by Agron, Inc. under license from Adidas.
The fabric composition for both headband and wristband is 92%
cotton and 8% stretch nylon terry. The headband is approximately
4.5 centimeters (cm) wide, 40 cm in circumference and less than
.5 cm thick. The wristband is approximately 7 cm wide, 14 cm in
circumference and approximately .75 cm thick. Both headband and
wristband are white and the headband has the words "WORLD CUP
TEAM" printed on it in red. The wristband has the words "ADIDAS
EQUIPMENT" sewn onto it and a green triangular design. The
headband is densely knit, rather flat, and has edging stitched
along the top and bottom borders. The wristband uses a looser
terry knit and does not have edging.
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ISSUE:
Whether the articles at issue are classifiable as clothing
accessories under heading 6117, HTSUSA, or as other made up
articles under heading 6307, HTSUSA?
LAW AND ANALYSIS:
Merchandise is classified in accordance with the General
Rules of Interpretation (GRI's) of the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA). GRI 1 provides that for
legal purposes, classification shall be determined according to
the terms of the headings in the tariff schedule and according to
any pertinent section or chapter notes taken in order.
At issue is the classification of articles referred to as
"headbands". We note that this term is generic in that it
encompasses several different types of articles which share basic
similarities in construction but have vastly different purposes.
For example, a "headband" may refer to a heavy knit article
intended to be worn around the head in cold weather. A headband
may be of knit textile material designed to be worn around a
women's head to either keep the hair out of her face or as a
fashion accessory to complement her outfit. Still another type
of "headband" are those that are interchangeably known as
"sweatbands" and, as their name implies, their function is to
absorb sweat so as to prevent it from running into the wearer's
face during vigorous activity. These types of headbands are worn
over the forehead as opposed to over the crown of the head.
The universal use of the term "headband" to describe any
looped knit textile article designed to be worn on the head
creates problems when classifying these goods. They may indeed
share the same generic name, and the same knit construction in
which the fabric is sewn in a loop, but each has unique functions
and will travel in different channels of commerce.
Articles referred to as "headbands" have been classified in
different provisions of the Nomenclature in the past. The ninth
session of the Harmonized System Committee (HSC) classified a
knit textile headband as a clothing accessory under heading 6117,
HTSUSA. The headband the subject of that deliberation was
double-knit, 70% by weight of acrylic fibers and 30% by weight of
wool, of a width between six and eleven centimeters. The article
was made from thick, heavy fabric and was the kind of headband
normally worn over the ears as protection against the cold.
That headband is not similar in function to the articles
currently at issue and, aside from the fact that both headbands
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are looped pieces of textile fabric, the two styles of headbands
are only marginally similar in appearance. In its comments to
the HSC, the Secretariat based its recommendation on
classification in heading 6117, HTSUSA, on the fact that "the
headbands at issue can indeed be regarded as made up clothing
accessories... in the same way as stockings, socks, gloves,
shawls, scarves, ties and bow ties, etc... ." See H/9/1 Doc.
37.228 E. The determination was made that heavy, woolen
headbands, as with scarfs and gloves, are cold weather apparel.
Indeed, the common denominator among all the exemplars in heading
6117, HTSUSA, is that all are articles of apparel. "Apparel" is
defined in Webster's New Collegiate Dictionary, (1977), as:
"personal attire: clothing" or "something that clothes or
adorns." The sweatbands at issue are distinguishable from the
wool headband discussed above in that sweatbands are worn on the
body but are not "apparel" as within the definition set forth
supra. Sweatbands are not clothing, nor is their principle
purpose to adorn; they are utilitarian in nature and designed
simply to absorb moisture from the skin. Therefore, sweatbands
are different in function and appearance from both the headbands
the subject of the HSC's decision and the enumerated exemplars
set forth in heading 6117, HTSUSA.
In Headquarters Ruling Letter (HRL) 089086, dated May 22,
1992, this office classified another style of headband as a
clothing accessory under heading 6117, HTSUSA. This
determination was based on the fact that the headband was
decorative in nature: it was constructed of 100% cotton terry
with decorative stitching, possessed a movable decorative "knot"
which lent a "turban effect" to the article and was "designed to
keep the wearer's hair in place and for ornamental purposes."
This headband was designed to accessorize clothes and add to "the
look" of a woman's outfit. This function clearly falls within
the definition of "accessory" as set forth in Webster's New
Collegiate Dictionary, (1977), which reads: "a thing of secondary
or subordinate importance or an object or device not essential in
itself but adding to the beauty, convenience, or effectiveness of
something else." In HRL 088540, dated June 3, 1991, this office
defined an "accessory" as an article that is related to the
primary article, and intended for use solely or principally with
a specific article. In heading 6117, HTSUSA, the primary article
is clothing."
The articles currently under review are distinguishable from
the headbands the subject of HRL 089086 because they are designed
to absorb sweat and are neither decorative nor designed to
augment an outfit. These sweatbands are not objects that are
subordinate in importance to clothing, nor are they intended for
use solely or principally with a specific article or type of
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clothing. These goods perform an essential function in and of
themselves and it is this function, absorbing sweat, which
provides the motivating impetus for their purchase. The articles
at issue are not clothing accessories and therefore
classification is not proper under heading 6117, HTSUSA.
We recognize that some confusion may result as to how to
distinguish between different types of headbands. The headband
the subject matter of HRL 089860, without the knot, could
conceivably be used as a sweatband (however, that use would not
be in accordance with the marketing information supplied by the
importer). In most instances, it is relatively easy to
distinguish between the different types of headbands. Customs
will make such determinations on a case by case basis. Our
initial analysis will focus on the article's appearance and
construction. Customs will also consider any extrinsic evidence
submitted by the importer which convincingly establishes how a
headband is packaged, marketed, advertised and how the subject
merchandise is treated in the trade and commerce of the United
States. A common sense determination must also be used. For
example, headbands made from predominantly man-made fibers are
probably not suitable as a means of absorbing perspiration.
Headbands designed to be worn outside for warmth will usually be
wider, thicker and made from double-ply man-made or woolen
fibers. A more difficult scenario may arise where we are
presented with a headband which may be used as either an
accessory or a sweatband and no extrinsic evidence is submitted
which establishes its identity. In this case, absent clear and
convincing evidence that the headband is designed for use as a
sweatband, and marketed as such, it will remain classifiable
under heading 6117, HTSUSA, as a clothing accessory.
In the instant case, these articles are licensed by a well-
known sportswear manufacturer, Adidas. The blister pack for the
headband has a soccer ball illustration on the front and "world
cup team" printed on both the package and on the headband. The
wristband package says "Adidas Equipment" on the front. In both
cases it is eminently clear that these articles are sweatbands
used during sporting activities and it is obvious that these
items will be sold in sporting good departments or stores and not
sold as accessories to clothing.
There is no specific provision in the Nomenclature for
sweatbands. Accordingly, classification falls under heading
6307, HTSUSA, which provides for other made up articles.
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This is also in accordance with Customs treatment of these
articles under the Tariff Schedule of the United States (TSUSA)
where sweatbands were classified under the provision for "other
made up textile articles." See HRL 069888 and 069988, dated May
20, 1982.
HOLDING:
Both the headband and the wristband are classifiable under
subheading 6307.90.9986, HTSUSA, which provides for other made up
articles, including dress patterns: other: other... other...,
dutiable at rate of 7% ad valorem.
Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification), and the
restraint (quota/visa) categories, your client should contact its
local Customs office prior to importing the merchandise to
determine the current applicability of any import restraints or
requirements.
Sincerely,
John Durant, Director
Commercial Rulings Division