HQ 086159: Modification of NYRL 835287. Earmuffs are other made uparticles, not other garments.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                   HQ 086159

                               December 22, 1989




CLA-2 CO:R:C:G  086159  HP

CATEGORY:  Classification

TARIFF NO.:  6117.80.0030

Mr. Steven M. Kott
K Mart Apparel Corporation
7373 West Side Avenue
North Bergen, NJ 07047

RE:  Modification of NYRL 835287.  Earmuffs are other made up
articles, not other garments.

Dear Mr. Kott:

     This is in reference to your tariff classification ruling
request dated December 19, 1988.

FACTS:

     The merchandise at issue consists of one pair of knit man-
made fiber earmuffs, part of item #1226.  In NYRL 835287 of
January
17, 1989, we classified this article under subheading 6114.30.
3070,
Harmonized Tariff Schedule of the United States Annotated (HTSUSA
),
as other knit garments.

ISSUE:

     Whether earmuffs are garments or other made up articles
under
the HTSUSA?

LAW AND ANALYSIS:

     The General Rules of Interpretation (GRIs) to the HTSUSA
govern the classification of goods in the tariff schedule.  GRI 1
states, in pertinent part:

     ... classification shall be determined according to the
terms of the headings and any relative section or chapter
notes ....

Goods which cannot be classified in accordance with GRI 1 are to
be classified in accordance with subsequent GRIs, taken in order.
     Heading 6114, HTSUSA, provides for other garments.  While no
description exists in the HTSUSA for the term "garments," the items
delineated in the breakouts for this heading (i.e., tops, jumpers,
bodysuits, coveralls, etc.) all cover, at minimum, the trunk of the
body.  Earmuffs, by definition, only encase the human auditory
organs.

     The legal notes to Chapter 61, HTSUSA, support this concept.
In defining the term "ensemble," Note 3(b) requires "one garment
designed to cover the upper part of the body ... and one or two
different garments, designed to cover the lower part of the body."
See also Note 4 (identifying shirts and blouses as garments); Note
6 (recognizing ski-suits as garments or sets of garments).  Other
examples exist throughout the Notes.

     The Explanatory Notes (EN) to the HTSUSA constitute the
official interpretation of the tariff at the international level.
The EN to heading 6114 incorporates within the grouping "other
garments" aprons, boiler suits, clerical vestments, scholastic
robes, etc.  Excluded from this heading are those articles provided
for by subsequent headings: socks, leggings, gloves, mittens,
shawls, muffs, and so on.  The EN for heading 6117 (clothing
accessories) cites several articles closely resembling earmuffs:
shawls, scarves, mufflers.  Cf. the EN to heading 6117, HTSUSA (by
specifically excluding headgear of heading 6505, the heading
inferentially includes articles worn on the head but not defined
as headgear).  It is our opinion, therefore, that the heading for
clothing accessories more specifically provides for earmuffs than
the heading for other garments.  See also HRL 085012 of August 7,
1989; HRL 085569 of December 21, 1989.

HOLDING:

     As a result of the foregoing, the instant merchandise is
classified under subheading 6117.80.0030, HTSUSA, textile category
659, as other made up clothing accessories, knitted or crocheted;
knitted or crocheted parts of garments or of clothing accessories,
other accessories, of man-made fibers.  The applicable rate of duty
is 15.5 percent ad valorem.

     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.  Since 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 issuance of the U.S. Customs Service, which is updated
weekly and is available at your local Customs office.
     Due to the changeable nature of the statistical annotation
(the ninth and tenth digits of the classification) and the
restraint (quota/visa) categories, you should contact your local
Customs office prior to importing the merchandise to determine the
current applicability of any import restraints or requirements.

     This notice to you should be considered a modification of NYRL
835287 of January 17, 1989, as to the merchandise described as item
#1226 (earmuffs only), under 19 C.F.R.  177.9(d)(1) (1989).  It
is not to be applied retroactively to NYRL 835287 (19 C.F.R.
177.9(d)(2) (1989)) and will not, therefore, affect the transaction
for the importation of your merchandise under that ruling.
However, for the purposes of future transactions in merchandise of
this type, NYRL 835287 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 the release of HRL 086159 will be clas
sified under the new ruling.  If such a situation arises, you may,
at your discretion, notify this office and apply for relief from
the binding effects of the new ruling as may be dictated by the
circumstances.


                                            Sincerely,


                                       John Durant, Director
                                    Commercial Rulings Division