The tariff classification and status under the North American Free Trade Agreement (NAFTA), of sashes for headgear from Mexico; Article 509

NY C81566 November 10, 1997 CLA-2-63:RR:NC:WA:353 C81566 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Ms. Heather Cornelius N6126 Country Rd. E De Pere, WI 54115 RE: The tariff classification and status under the North American Free Trade Agreement (NAFTA), of sashes for headgear from Mexico; Article 509 Dear Ms. Cornelius: In your letter dated October 29, 1997, received in our office on November 7 1997, you requested a ruling on the status of sashes for headgear from Mexico under the NAFTA. Samples were submitted for examination. The submitted sash samples are claimed to be used exclusively as hat decorations. They are hemmed on both sides, are approximately 3 inches in width, are tied in a knot at either end and will come in lengths of five feet. They are of a woven construction and our customs laboratory indicates that they are made up of man-made fibers. You state that the materials from which the sashes are made are of Mexican origin and that the sashes are made in Mexico. The competing classifications for the sashes are as a clothing accessories vs. other made up textile articles. Classification as a clothing accessory is a classification based upon use per Additional Rule of Interpretation 1(a), which states that classification controlled by use is determined by the principal use in the United states of the item. In order to be classified as a clothing accessory, an article must be intended for use solely or principally as an accessory to clothing. The sashes at issue are claimed to be used exclusively as hat decorations. While the sash could be used as a belt or other type of accessory it is our view that such use would be a fugitive use and not the principal use of the item. Thus, as the sashes are not principally used or of a class of goods principally used as a clothing accessory, classification as a clothing accessory is not appropriate. As no other heading more specifically describes the subject goods, they are classified in heading 6307 which provides for other made up articles of textile materials. The applicable tariff provision for the hat sashes will be 6307.90.9989, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for "Other made up articles, including dress patterns: Other: Other: Other: Other: Other.". The general rate of duty will be 7 percent ad valorem. The sashes, being wholly obtained or produced entirely in the territory of Mexico, will meet the requirements of HTSUSA General Note 12(b)(i), and will therefore be entitled to a free rate of duty under the NAFTA upon compliance with all applicable laws, regulations, and agreements. This ruling is being issued under the provisions of Part 181 of the Customs Regulations (19 C.F.R. 181). This ruling letter is binding only as to the party to whom it is issued and may be relied on only by that party. A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Martin Weiss at 212-466-5881. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division