Modification/Revocation by operation of law of NY F88157, July 26, 2000; Classification of a headband designed primarily for warmth

HQ 965684 July 3, 2002 CLA-2 RR:CR:TE 965684 BAS CATEGORY: Classification TARIFF NO.: 6117.80.8500 Ms. Jennifer Pawlowski Manzella Productions Inc. 80 Sonwil Drive Buffalo, NY 14225 RE: Modification/Revocation by operation of law of NY F88157, July 26, 2000; Classification of a headband designed primarily for warmth Dear Ms. Pawlowski: In New York Ruling Letter (NY) F88157, issued July 26, 2000, you were advised that a headband designed primarily for warmth and identified by item number AC-500/CFL-500, was classified in subheading 6117.80.9540, HTSUSA, the provision for “Other made up clothing accessories: Other, Other: Of man-made fibers: Other.” In Becker Glove International, Inc. v. United States, Slip. Op. 02-55, decided June 18, 2002 (hereinafter Becker Glove), the Court of International Trade (CIT) considered the classification of goods similar to item number AC-500/CFL-500. While headbands used to hold hair in place have generally been classified under subheading 6117.80.85, as “headbands, ponytail holders and similar articles,” Customs had previously classified headbands that provide warmth under 6117.80.9540, HTSUSA, the residual “other” category. In Becker Glove, the Court found that the term “headband” in subheading 6117.80.85, HTSUSA, does not exclude headbands designed to provide warmth. Thus, the Court held that because the eo nomine provision of subheading 6117.80.8500, HTSUSA includes “headbands,” and the subject merchandise is commonly and commercially known as a headband, the proper classification of the subject merchandise is subheading 6117.80.85, HTSUSA. This letter is sent to you as a courtesy to advise you that this office is in agreement with the rationale of the CIT in Becker Glove (copy attached), and that rulings issued by Customs under the provisions of 19 CFR 174 or 177, that are inconsistent with the principles of the Becker Glove decision are revoked or modified by operation of law. In this instance, by operation of law, the Becker Glove case modified NY F88157 with respect to item number AC-500/CFL-500, which is classified in subheading 6117.80.85, HTSUSA, the provision for “Other made up clothing accessories, knitted or crocheted: knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Headbands, ponytail holders and similar articles.” Under the Customs Modernization provisions of the NAFTA Implementation Act, it is the responsibility of the importer to classify and appraise the merchandise. The U.S. Customs Service, although under no obligation to inform you of the foregoing, is in the spirit of informed compliance notifying you of the consequences of the Becker Glove case. This letter and attachment should be brought to the attention of Customs when entry is made for your merchandise, either by referencing this ruling letter and attachment or by providing a copy. Sincerely, John E. Elkins Chief, Textiles Classification Branch