Classification of a 100% acrylic knit hood scarf; Modification of New York Ruling Letter (NYRL) 852673 Heading 6505; Headgear
Active· CBP ruling HQ 950559· Issued 1992-02-18
Ruling text
HQ 950559
February 18, 1992
CL2 CO:R:C:T 950559
CATEGORY: Classification
TARIFF NO.: 6505.90.6090
Mr. Michael Toole
ETA Import & Export Ltd.
248-06 Rockaway Blvd.
Suite 296
Jamaica, New York 11422
RE: Classification of a 100% acrylic knit hood scarf;
Modification of New York Ruling Letter (NYRL) 852673
Heading 6505; Headgear
Dear Mr. Toole:
On June 11, 1990, the Area Director of New York Customs sent
you a ruling letter, NYRL 852673, concerning a 100% percent
acrylic hood scarf. The hood scarf was imported from the
Peoples' Republic of China on behalf of your client, Berkshire
Fashions, Inc. of 1 West 37th Street, New York, New York 10018.
We have been asked to reconsider NYRL 852673 by the office which
issued it.
FACTS:
While this office does not have a sample of the merchandise,
it is described in NYRL 852673 as a l00% acrylic knit scarf
measuring approximately 6 feet in length and 10 inches in width.
The center features a seam which goes approximately two-thirds of
the width to form a hood. The scarf is usually worn draped over
the wearer's head with the ends wrapped about the neck.
NYRL 852673 classified this hood scarf under the provision
for other made up accessories, knitted or crocheted, shawls,
scarves, mufflers, mantillas, veils and the like, of man-made
fibers, in subheading 6117.10.2000, Harmonized Tariff Schedule of
the United States Annotated (HTSUSA). Textile category 659
applies to this tariff number.
ISSUE:
Are such scarves, sewn to form a hood, considered headgear
or other clothing accessories for HTSUSA purposes?
LAW AND ANALYSIS:
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRIs), taken
in order. GRI 1 provides that classification shall be according
to the terms of the headings and any relative section or chapter
notes.
Heading 6505, HTSUSA, provides for knitted hats and other
headgear. The Explanatory Notes (EN), which constitute the
official international interpretation of the nomenclature, state
that this heading includes hoods (EN 65.05 (9)). Webster's
II New Riverside University Dictionary (1984) defines a hood as
"a loose pliable covering for the head and neck, either separate
or attached to a garment, as a jacket or robe."
The instant merchandise conforms to the description above
and is specifically provided for by EN 65.05. See HRL 085204 of
October 10, 1989, HRL 085090 of October 11, 1989, HRL 088201 of
November 30, 1990, and HRL 088246 of November 30, 1990, in which
hood-scarves were classified as hats and other headgear of
Heading 6505, HTSUSA.
The strategically placed stitching of the article's center
seam transforms what would otherwise be a scarf into distinctive
headgear. The long scarf-ends which extend from the hood are no
longer used just to protect the neck and chest from the
elements; they ensure that the hood securely covers the head by
being tied or wrapped around the neck. Although the "scarf"
could conceivably be worn around the neck or shoulders, it would
be too bulky for comfort. Such use would, in this case, be
considered fugitive. Despite its original identity as a scarf,
the subsequent alteration of the scarf has resulted in what is
unmistakably a hood.
We hereby modify NYRL 852673 in accordance with the
rationale given above.
HOLDING:
The instant hood-scarf is classified under the provision for
hats and other headgear, knitted or crocheted, or made up from
lace, felt or other textile fabric, in the piece (but not in
strips), whether or not lined or trimmed; other: of man-made
fibers: knitted or crocheted or made up from knitted or crocheted
fabric: not in part of braid: other, in subheading 6505.90.6090,
HTSUSA. Textile category number 659 applies to merchandise
classified in this subheading. The hood scarf is dutiable at a
rate of 39.7 cents per kilogram and 14.1 percent 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 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. Inasmuch
as 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.
In order to insure uniformity in Customs classification of
this merchandise and eliminate uncertainty, we are modifying NYRL
852673 to reflect the above classification effective with the
date of this letter. However, if after your review, you disagree
with the legal basis for our decision, we invite you to submit
any arguments you might have with respect to this matter for our
review. Any submission you wish to make should be received
within 30 days of the date of this letter.
This notice to you should be considered a modification of
NYRL 852673 under 10 CFR 177.9(d)(1). It is not to be applied
retroactively to NYRL 852673 (19 CFR 177.9(d)(2)) and will not,
therefore, affect past transactions for the importation of your
merchandise under that ruling. However, for the purposes of
future transactions of merchandise of this type, NYRL 852673 will
not be valid precedent. We recognize that pending transactions
may be adversely affected by this modification, in that current
contracts for importations arriving at a port subsequent to this
decision will be classified pursuant to it. If such a situation
arises, you may, at your discretion, notify this office and
apply for such relief from the binding effects as may be
warranted by the circumstances. However, please be advised that
in some instances involving import restraints, such relief may
require separate approvals from other government agencies.
Sincerely,
John Durant, Director
Commercial Rulings Division
Source: rulings.cbp.gov — ruling 950559, retrieved 2026-10-12T05:25:49Z, republished verbatim. This digest is informational; only CBP issues binding rulings.