C.L.A.-2 RR:TC:TE 959800 DHS
Robert T. Stack
Siegel, Mandell & Davidson, P.C.
One Astor Plaza
1515 Broadway
43rd Floor
New York, New York 10036-8901
RE: Tariff classification of a woman's silk ascot; Modification
of NY A83305; Heading 6214
Dear Mr. Stack:
This is in response to a request by our New York Office to
reclassify a woman's silk ascot from China which was classified
in New York Ruling Letter (NY) A83305, dated May 20, 1996. Your
original submission for a tariff classification was submitted on
May 1, 1996, on behalf of your client, Ellen Tracy, Inc. We have
reconsidered this ruling and determined that it is partially
incorrect.
NY A83305 is modified in accordance with section 177.9(d) of
the Customs Regulations (19 CFR 177.9(d)). Pursuant to section
625(c)(1) of the Tariff Act of 1930 (19 U.S.C. 1625(c)(1)), as
amended by section 623 of Title VI (Customs Modernization) of the
North American Free Trade Agreement Implementation Act (Pub. L.
103-182, 107 Stat. 2057), notice of the proposed modification of
NY A83305 was published on February 26, 1997, in the Customs
Bulletin, in Volume 31, No. 9. This ruling sets forth the
classification of the woman's silk ascot.
FACTS:
This office is not in receipt of a sample of the merchandise
in issue. However, a sample was provided to the New York office
for examination.
Style No. 17739496 was described in NY A83305 as a woman's
ascot, measuring 36 inches in extended length and 8 inches at its
widest points. The article is composed of 100% silk fabric.
ISSUE:
Whether the article in question is classifiable under
subheading 6217.10.1000, Harmonized Tariff Schedule of the United
States Annotated (HTSUSA), or subheading 6214.10.1000, HTSUSA?
LAW AND ANALYSIS:
Classification of goods under the HTSUSA is governed by the
General Rules of Interpretation (GRI's). GRI 1 provides that
classification shall be determined according to the terms of the
headings and any relative section or chapter notes. Merchandise
that cannot be classified in accordance with GRI 1 is to be
classified in accordance with subsequent GRI's taken in order.
Heading 6214, HTSUSA, provides for shawls, scarves,
mufflers, mantillas, veils and the like. The Explanatory Notes
of the Harmonized Commodity Description and Coding System (EN),
although not legally binding, are the official interpretation of
the tariff at the international level. The EN to Heading 6214,
HTSUSA, states in pertinent part:
This heading includes:
* * *
(2) Scarves and mufflers. These are usually rectangular and
normally worn around the neck.
A scarf is defined by Webster's New World Dictionary, Third
College Edition (1988), as "a long or broad piece of cloth worn
about the neck, head, or shoulders for warmth or decoration;
muffler, babushka, neckerchief, etc."
Heading 6217, HTSUS, provides for other made up clothing
accessories. The term accessory is not defined in the tariff
schedule or the Ens. Webster's New World Dictionary, Third
College Edition (1988), defines accessory as "an article of
clothing to complete one's costume, as a purse, gloves, etc."
GRI 3(a) provides in part:
The heading which provides the most specific
description shall be preferred to headings providing a
more general description.
Style No. 17739496 is a rectangular piece of silk that is
designed to be worn around the neck area and specifically
designated as an article classifiable under heading 6214, HTSUS.
While it is also considered an accessory, it is more specifically
provided for in heading 6214, HTSUS. Therefore, Style No.
17739496 is classifiable as a scarf under heading 6214, HTSUS.
See the following cases where similar merchandise has been
classified under heading 6214, HTSUS: HQ 086688, dated June 29,
1990, HQ 952800, dated February 19, 1993, HQ 957337, dated
February 23, 1995, HQ 959608, dated September 12, 1996, HQ
957843, dated May 4, 1995, HQ 959275, dated June 13, 1996 and
959435, dated June 23, 1996.
HOLDING:
Based on the foregoing, the merchandise in question, Style
No. 17739496, is classifiable under subheading 6214.10.1000,
HTSUSA, which provides for "[S]hawls, scarves, mufflers,
mantillas, veils and the like: Of silk or silk waste: Containing
70 percent or more by weight of silk or silk waste." The
applicable rate of duty is 3.8 percent ad valorem and there is no
textile restraint category. NY A83305, dated May 20, 1996, is
modified to reflect the classification.
In accordance with 19 U.S.C. 1625(c), this ruling will
become effective 60 days after its publication in the Customs
Bulletin. Publication of rulings or decisions pursuant to 19
U.S.C. 1625(c)(1) does not constitute a change of practice or
position in accordance with section 177.10(c)(1), Customs
Regulations (19 CFR 177.10(c)(1)).
Sincerely,
John Durant, Director
Tariff Classification Appeals Division