CLA-2-65:OT:RR:NC:TA:353
Mr. John B. Pellegrini
McGuireWoods LLP
1345 Avenue of the Americas
Seventh Floor
New York, NY 10105-0106
RE: The tariff classification of headgear from the Dominican Republic.
In your letter dated October 21, 2010, on behalf of Spartan Brands Inc., you requested a tariff classification ruling.
The submitted samples are Style Nos. 2321MS Magic Scarf and 8889LT Large Size Triangle. Both items are constructed of knit man made fiber fabric.
Style No. 2321MS Magic Scarf is constructed of sheer knit man made fiber fabric that is impregnated with hair conditioners and moisturizers, and measures approximately 56 inches by 13 inches. The item is designed for use by women as a head covering during the night to protect and strengthen the hair. The Style No. 2321MS Magic Scarf must be replaced periodically to maintain its effectiveness.
Style No. 8889LT Large Size Triangle is constructed of sheer knit man made fiber fabric that is impregnated with hair conditioners and moisturizers, and measures approximately 36 inches by 32 inches by 32 inches. The item is designed for use by women as a head covering during the night to protect and strengthen the hair. The Style No. 8889LT Large Size Triangle must be replaced periodically to maintain its effectiveness.
Although the items resemble scarves, they are not clothing accessories, which are related to clothing, intended for use with clothing and of secondary importance to clothing; the Magic Scarf and Large Triangle are used to protect and strengthen the hair. The Explanatory Notes to Chapter 65 states that, with certain exceptions, “…this Chapter covers hat-shapes, hat-forms, hat bodies and hoods, and hats and other headgear of all kinds, irrespective of the materials of which they are made and of their intended use (daily wear, theatre, disguise, protection, etc.);” the items are headgear
The applicable subheading for the Style Nos. 2321MS Magic Scarf and 8889LT Large Size Triangle will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Hats or other headgear, knitted or crocheted, or made from lace, felt or other textile fabrics, in the piece (but not in strips)…Other: Other: Of man-made fibers: Knitted or crocheted or made up of from knitted or crocheted fabric: Not in part of braid, Other: Other: Other.” The rate of duty will be 20 cents per kilogram plus 7 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Kenneth Reidlinger at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division