Classification of head covers from Syria

HQ 084222 July 13, 1989 CLA-2:CO:R:C:G 084222 SR CATEGORY: Classification TARIFF NO.: 6214.90.0010 Mr. Charles L. Brown G. Cosimano, Inc. P.O. Box 17092 Dulles Airport Washington, D.C. 20041 RE: Classification of head covers from Syria Dear Mr. Brown: This is in reference to your letter dated March 15, 1989, requesting the tariff classification of head covers from Syria under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). A sample produced in Syria was submitted. FACTS: The merchandise at issue consists of a cotton fabric that is claimed to be worn around a person's head to form a turban. The fabric is a 100 percent cotton woven printed fabric. The square shaped fabric measures approximately 51 inches per side. It has fast edges; two of the edges are hemmed and have decorative edgings attached while the other two have selvages. ISSUE: Whether the turban fabric is classifiable as headwear. LAW AND ANALYSIS: Chapter 65, HTSUSA, is the chapter in which hats are classified. All items that are classifiable in this chapter are made in a shape that dedicates them to be worn on the head. The merchandise at issue is not classifiable as headwear because it in no way resembles a hat. It is not in the form or shape of a hat and is not such that it is dedicated to be worn on the head. -2- Heading 6214, HTSUSA, provides for shawls, scarves, mantillas, veils and the like. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes to heading 6214, HTSUSA, define a shawl as usually square, triangular or circular, and large enough to cover the head and shoulders. A mantilla is defined as a light shawl or scarf usually worn over the head and shoulders. A veil is worn on the head and often covers the face. The items that are classifiable under this heading consist of scarf-type items that are to be worn on the head and/or shoulders. The merchandise at issue is similar to a scarf and is, according to the importer, principally used to be worn on the head. HOLDING: The merchandise at issue is classifiable under subheading 6214.90.0010, HTSUSA, as shawls, scarves, mufflers, mantillas, veils and the like, of other textile materials, of cotton. The textile category number is 359, the rate of duty is 12 percent ad valorem. Merchandise under this subheading is not eligible for GSP treatment. 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 importation of this merchandise to determine the current status of any import restraints or requirements. Sincerely, John Durant, Director Commercial Rulings Division 6 cc A.D. New York Seaport 1 cc Durant 1 cc legal reference