Request for Review of classification of a "CollarBandana"; NY 816981

HQ 958942 April 7, 1997 CLA-2 RR:TC:TE 958942 ASM CATEGORY: Classification Tariff No.: 6307.90.9989 Stephen M. Zelman, Esq. Stephen M. Zelman & Associates 888 Seventh Avenue New York, NY 10106 RE: Request for Review of classification of a "Collar Bandana"; NY 816981 Dear Mr. Zelman: This concerns the request that we review New York Ruling (NY) 816981 regarding the tariff classification of a "Collar Bandana" under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA). FACTS: The subject article is identified as a collar bandana which is rectagular in shape with rounded ends. The bandana measures approximately 2 and 3/4 inches by 11 and « inches. The bandana consists of an exterior of woven cotton, lined with woven 65% polyester and 35% cotton and has been made with pocket-like openings and a "VELCRO" closure which is designed to contain "heat packs." The heat packs are imported separately and contain a chemical mixture, packaged in an airtight envelope. Upon opening, the chemical mixture within the bags reacts with oxygen to generate heat. The bandana is intended to be worn around the neck, one size fits all, and fits loosely around the neck. NY 816981, dated January 2, 1996, classified the "Collar Bandana", which was imported by itself, in subheading 6217.10.9030, HTSUSA, as "Other made up clothing accessories; parts of garments or of clothing accessories other than those of heading 6212: Accessories: Other, of man-made fibers." In NY 816982, the heat packs were separately classified under subheading 3823.90.9050 (currently, 3824.90.9050), HTSUSA. Printed information on the bandana's packaging indicates it is to be used as a carrier for the heat packs. Upon importation into the United States, the bandanas are always packaged together with the heat packs and the bandanas are never sold separately. - 2 - The importer contends that the "Collar Bandana" is classifiable as "other made up textile articles" under subheading 6307.90.9989, HTSUSA, if imported separately and under subheading 3824.90.9050, HTSUSA, if imported together with the "heat packs" it is used with. ISSUE: Whether the collar bandana is properly classified as a "clothing accessory" under subheading 6217.10.9030, HTSUSA, or as an "other made up textile article" under subheading 6307.90.9989, HTSUSA. LAW AND ANALYSIS: Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken in order. The article in question has been designed to act as a carrier of replaceable chemnical packs which in turn, provides warmth to the wearer. The bandana fits loosely around the neck, and is neither decorative nor fashionable. If worn alone, it would not provide sufficient warmth to the wearer. In Headquarters Ruling (HQ) 955934, it was ruled that a "cool body bandana" was not a clothing accessory. In this ruling the item had been designed to look like a scarf or headband with polymer crystals sewn inside. When saturated with water, the article provided a cooling effect to the wearer. HQ 955934 concluded that it was not worn for warmth or decoration and had not been designed or marketed as wearing apparel. Similarly, the product now in question, does not function as a clothing accessory because it fails to provide protection or decoration to the wearer when worn alone. Furthermore, the bandana has been designed and marketed for use as a carrier and is intended to be used exclusively with the heat packs, which are being imported separately and packaged with the bandana upon importation into the U.S. Based on the foregoing, it is our decision that NY 816981 improperly classified the subject item as a "clothing accessory" under subheading 6217.19.9030, HTSUSA, and the "Collar Bandana," when imported separately, should be classified in subheading 6307.90.9989, HTSUSA, as an "other made up article."  - 3 - HOLDING: The "Collar Bandana", when imported separately, is classifiable under the provision for "Other made up articles, including dress patterns: Other: Other: Other: Other: Other" under subheading 6307.90.9989, HTSUSA. This provision is dutiable under the general column one rate at 7 percent ad valorem with no textile restraint category. NY 816981 will be modified to reflect the correct classification. Sincerely, John Durant, Director Tariff Classification Appeals Division