us-cbp-cross-rulings-hq-087423•HQ 087423: Eye shade; request for modification of New York Ruling Letter (NYRL) 851144; classified as other made up garment, not other clothing accessory
HQ 087423: Eye shade; request for modification of New York Ruling Letter (NYRL) 851144; classified as other made up garment, not other clothing accessory
us-cbp-cross-rulings-hq-087423HQ 087423: Eye shade; request for modification of New York Ruling Letter (NYRL) 851144; classified as other made up garment, not other clothing accessoryGuidance
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 087423
October 12, 1990
CLA-2 CO:R:C:G 087423 DRR
CATEGORY: Classification
TARIFF NO.: 6307.90.9590
Mr. Steve Liptak
Inter-Maritime Forwarding, Co., Inc.
156 William Street
New York, New York 10036
Re: Eye shade; request for modification of New York Ruling
Letter (NYRL) 851144; classified as other made up
garment, not other clothing accessory
Dear Mr. Liptak:
This is in reference to your letter dated April 11, 1990,
requesting the modification of ruling letter 851144, dated
April 23, 1990.
FACTS:
The merchandise at issue is a rayon eye shade. A sample
was submitted to our New York Regional Office for examination,
but was not forwarded to headquarters. The eye shade is
intended to be worn over the eyes to darken the environment
and thereby facilitate sleep. New York Ruling letter (NYRL)
851144, dated April 23, 1990, classified the eye shade under
subheading 6217.10.0030, HTSUSA, with a duty rate of 15.5
percent ad valorem and subject to visa category 659. In your
request for reconsideration, you state that the eye shade is
not an item of apparel and is more correctly classified under
Heading 6307.
ISSUE:
Whether the garment at issue is classifiable in
subheading 6217.10.0030, HTSUSA, or subheading 6307.90.9050,
HTSUSA.
- 2 -
LAW AND ANALYSIS:
Classification of merchandise is in accordance with the
General Rules of Interpretation (GRI), taken in order. GRI 1
provides that classification shall be determined according to
the terms of the headings and any relative section or chapter
notes. Heading 6217, HTSUSA, provides for, among other
things, other made up clothing accessories. The Fashion
Dictionary, by Mary Brooks Picken (3rd edition, at page 1),
defines accessory as an article of apparel that completes the
costume such as shoes, gloves, hats, bags, jewelry, neckwear,
belts, boutonnieres, scarves. The eye shade in question is
not an accessory for the purposes of Heading 6217 because it
does not complete an outfit, and, indeed, could be worn alone.
Furthermore, in light of the fact that the eye shade is
designed to completely obscure the field of vision, rather
than reduce the amount of light perceived, it effectively
immobilizes the wearer. The function and purpose of the eye
shade are therefore entirely different from those of a
clothing accessory.
Heading 6307, provides for other made up articles, which
are not more specifically provided elsewhere. Subheading
6307.90.9590, provides for other made up articles, ..., other,
other, other.
HOLDING:
The eye shade in question is classified under subheading
6307.90.9590, HTSUSA, with a duty rate of 7 percent ad
valorem.
Due to the changeable nature of the statistical
annotation 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.
Pursuant to 19 CFR section 177.9(d), NYRL 851144 is
hereby modified in accordance with the foregoing.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc: A.DS. N.Y., Seaport
1 cc: Los Angeles DD
DRRimmer library/peh
name: 087163
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