HQ 086158

December 22, 1989

CLA-2 CO:R:C:G 086158 HP

CATEGORY: Classification

TARIFF NO.: 6117.80.0030

Ms. Barbara Boston

JHT Imports

2900 Aldrich Avenue South

Minneapolis, MN 55408-2112

RE: Modification of NYRL 834508. Earmuffs are other made up

articles, not other garments.

Dear Ms. Boston:

This is in reference to your tariff classification ruling

request dated December 1, 1988.

FACTS:

The merchandise at issue consists of one pair of knit

acrylic

fiber pile construction earmuffs, style EM-1. In NYRL 834508 of

January 10, 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

834508 of January 10, 1989, as to the merchandise described as

style EM-1, under 19 C.F.R. 177.9(d)(1) (1989). It is not to be

applied retroactively to NYRL 834508 (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 834508 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 086158 will be classified 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