Revocation of NY N311707, HQ 950751, HQ W968280, NY K83753, NY N204320, and NY N300387, and Modification of NY K86452; Tariff classification of certain neck, face, head, and arm coverings

H323071 June 3, 2025 OT:RR:CTF:FTM H323071 TSM CATEGORY: Classification TARIFF NO: 6117.10.20; 6117.80.95 Ms. Frank J. Desiderio Grunfeld Desiderio Lebowitz Silverman & Klestadt LLP 599 Lexington Avenue FL 36 New York, NY 10022 RE: Revocation of NY N311707, HQ 950751, HQ W968280, NY K83753, NY N204320, and NY N300387, and Modification of NY K86452; Tariff classification of certain neck, face, head, and arm coverings Dear Mr. Desiderio: This letter is in reference to New York Ruling Letter (“NY”) N311707, which was issued to Allstar Marketing Group, LLC on June 9, 2020. In that ruling, U.S. Customs and Border Protection (“CBP”) classified a “Neck Gaiter” in heading 6505, HTSUS, which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed.” We have since reviewed NY N311707 and determined the classification of the “Neck Gaiter” to be incorrect. Similarly, we have reviewed six other rulings with substantially similar merchandise: (1) Headquarters Ruling Letter (“HQ”) 950751, dated December 9, 1991, which classified knit scarf-tubes, or funnels, in heading 6505, HTSUS; (2) HQ W968280, dated August 15, 2007, which classified a tubular head and neck cover identified as “the Original Buff®” in heading 6505, HTSUS; (3) NY K83753, dated April 7, 2004, which classified a cylinder shaped item identified as “The Headcase™” in heading 6505, HTSUS; (4) NY N204320, dated February 28, 2012, which classified an article identified as “Solarguard Headgear, style number SGHMAHI” in heading 6505, HTSUS; (5) NY N300387, dated September 27, 2018, which classified Style HG-100, a cylinder shaped item identified as “Adult Unisex Winter Headgear” that covers the head and neck, in heading 6505, HTSUS; and (6) NY K86452, dated June 8, 2004, which classified a protective sleeve that can also be worn as headwear or around an athlete’s ne1 ck for protection and comfort, identified as “Sample 2,” in heading 6505, HTSUS. Upon additional review, we have found the above-referenced rulings to be in error. For the reasons set forth below, we hereby revoke NY N311707, HQ 950751, HQ W968280, NY K83753, NY N204320, NY N300387, and modify NY K86452. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. 1625 (c)(1)), as amended by section 623 of title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice was published in the Customs Bulletin, Volume 59, No. 2, on January 8, 2025, proposing to revoke NY N311707, HQ 950751, HQ W968280, NY K83753, NY N204320, NY N300387, modify NY K86452, and revoke any treatment accorded to substantially identical transactions. No comments were received in response to the notice. FACTS: In NY N311707, the merchandise was described as follows: Item #109032P identified as “Neck Gaiter” is a tubular shaped panel with finished edges that covers the head and neck and measures approximately 10 by 21 inches when laying flat. In your letter and subsequent correspondence you state that the item protects the wearer from the sun with UPF 50, blocking up to 98 percent of UV rays as well as dust, debris and wind when used as a face cover. You also state that the item is constructed of 92 percent polyester and 8 percent spandex knit fabric. The Neck Gaiter will be imported in three different styles, Full Gaiter which measures 10 by 21 inches, Half Gaiter which measures 9 by 10.5 inches and Youth Gaiter which measures 7.5 by 8 inches in various colors… In HQ 950751, the merchandise was described as follows: … women’s knit scarf-tubes, or funnels … In HQ W968280, the merchandise was described as follows: The sample submitted is the Original Buff® (“Buff”) that is made from a tubular 100% knit polyester microfiber fabric that measures approximately 50 centimeters in length and 25 centimeters in width when lying flat. The display card that holds the merchandise indicates that the Buff is designed to quickly wick, absorb and evaporate moisture, and that the microfiber 1 We note that NY K86452 also classified one other product, a removable athletic arm sleeve identified as “Sample 1,” which is not at issue here. 2 from which it is made is breathable and wind resistant, and performs as an insulator that keeps the wearer warm in the winter and cool in the summer. The display card also describes the Buff as a seamless article, slightly stretchy for custom fit, which makes the merchandise comfortable head and neck wear. The card further identifies the Buff as multi-functional headwear, designed for multi-sport use and illustrates 12 ways to wear it. The 12 ways to wear the Buff are referred to as the “neckerchief,” “headband,” “blind chicken,” “wristband,” “mask,” “hairband,” “balaclava,” “scarf,” “scrunchy,” “sahariane,” “cap” and the “pirate.” The sample provided is a grey colored Buff with a printed pattern of black flowers and leaves. The display card is in the shape of a human head and shoulders and the Buff is marketed wrapped around the “shoulder” of the card… In NY K83753, the merchandise was described as follows: The submitted sample is a Headcase™ multi-functional item. Styles C5150 and C5160 are constructed of knit polyester fabric. The Headcase™ is a cylinder shaped item that measures approximately 9 x17 inches when laying flat. The literature states: “The Headcase™ multi-functional accessory works for all kinds of activities. It provides maximum comfort and protection against wind, snow and sun. The Headcase™ is manufactured with 100% polyester micro-fibre which is wind-resistant, breathable, and wicks moisture. It provides maximum comfort and protection against wind, snow and sun. The Headcase™ is constructed without seams and it will not lose its shape. The micro-fibre dries in minutes, retains its elasticity and does not fray.” The literature then shows the Headcase™ being used as a bandana, helmet cover, scrunchie, facemask, headband, beanie, balaclava, neckwarmer and legionnaire. In NY N204320, the merchandise was described as follows: The submitted sample, identified as Solarguard Headgear, style number SGHMAHI, is constructed from a tubular Coolmax® knitted fabric, that measures approximately 9 ½ inches in width and 20 inches in length. The display card that holds the merchandise indicates that the Solarguard is designed to provide UV protection and quickly wick, absorb and evaporate moisture. The seamless article is slightly stretchy for comfortable wear. The display card also illustrates several ways to wear the item; including as a skullcap, balaclava, face mask, hairband and scarf. In NY N300387, the merchandise was described as follows: 3 Style HG-100, identified as “Adult Unisex Winter Headgear,” is a cylinder shaped item that covers the head and neck and measures approximately 10 by 19 inches when laying flat. You state the item is constructed of two fabrics; the outer fabric is a printed (camouflage pattern) 100 percent polyester knit fabric, and the interior knit lining is composed of 95 percent polyester, 5 percent spandex. In NY K86452, the merchandise was described as follows: Sample #2 is a protective sleeve that can also be worn as headwear or around an athlete’s neck for protection and comfort. It is comprised of a tubular body having a notched, cuffed opening at an upper end of the sleeve. At the sleeve’s upper end, the cuff has two radial cuff ties, while lengthwise, ties are provided at the inseam. This allows the item to be secured to the head. The upper cuff also has a hook and loop system to secure the item on the wearer’s arm. The item is composed of knit 92% cotton and 8% Spandex fabric, Patent #US 6,665,876 B1. ISSUE: What is the tariff classification of the neck, face, head, and arm coverings at issue? LAW AND ANALYSIS: Merchandise imported into the United States is classified under the HTSUS. Tariff classification is governed by the principles set forth in the General Rules of Interpretation (“GRIs”) and, in the absence of special language or context which requires otherwise, by the Additional U.S. Rules of Interpretation. The GRIs and the Additional U.S. Rules of Interpretation are part of the HTSUS and are to be considered statutory provisions of law for all purposes. GRI 1 requires that classification be determined first according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. The 2025 HTSUS headings at issue are as follows: 6117 Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories * * * 6505 Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed * * * 4 Note 1 to Section XI provides in relevant part: This section does not cover: (o) Hair-nets or other headgear or parts thereof of chapter 65 * * * Additional U.S. Note 1 to Chapter 65 provides: This chapter does not include mufflers, shawls, scarves, mantillas, veils and the like (heading 6117 or 6214). * * * The Harmonized Commodity Description and Coding System Explanatory Notes (“ENs”) constitute the official interpretation of the Harmonized System at the international level. While not legally binding, the ENs provide a commentary on the scope of each heading of the HTS and are thus useful in ascertaining the proper classification of the merchandise. See T.D. 89-90, 54 Fed. Reg. 35127, 35128 (August 23, 1989). EN 1 to Section XI provides in relevant part: This section does not cover: (o) Hair-nets or other headgear or parts thereof of Chapter 65 * * * EN to Chapter 65 provides: With the exception of the articles listed below this Chapter covers hat-shapes, hat- forms, hat bodies and hoods, and hats and other headgear of all kinds, irrespective of the materials of which they are made and of their intended use (daily wear, theatre, disguise, protection, etc.). It also covers hair-nets of any material and certain specified fittings for headgear. The hats and other headgear of this Chapter may incorporate trimmings of various kinds and of any material, including trimmings made of the materials of Chapter 71. This Chapter does not include: (a) Headgear for animals (heading 42.01). (b) Shawls, scarves, mantillas, veils and the like (heading 61.17 or 62.14). 5 (c) Headgear showing signs of appreciable wear and presented in bulk, bales, sacks or similar bulk packings (heading 63.09). (d) Wigs and the like (heading 67.04). (e) Asbestos headgear (heading 68.12). (f) Dolls’ hats, other toy hats or carnival articles (Chapter 95). (g) Various articles used as hat trimmings (buckles, clasps, badges, feathers, artificial flowers, etc.) when not incorporated in headgear (appropriate headings). * * * EN 61.17, HTSUS, provides: This heading covers made up knitted or crocheted clothing accessories, not specified or included in the preceding headings of this Chapter or elsewhere in the Nomenclature. The heading also covers knitted or crocheted parts of garments or of clothing accessories, (other than parts of articles of heading 62.12). The heading covers, inter alia: (1) Shawls, scarves, mufflers, mantillas, veils and the like. (2) Ties, bow ties and cravats. (3) Dress shields, shoulder or other pads. (4) Belts of all kinds (including bandoliers) and sashes (e.g., military or ecclesiastical), whether or not elastic. These articles are included here even if they incorporate buckles or other fittings of precious metal or are decorated with pearls, precious or semi-precious stones (natural, synthetic or reconstructed). (5) Muffs, including muffs with mere trimmings of furskin or artificial fur on the outside. (6) Sleeve protectors. (7) Kneebands, other than those of heading 95.06 used for sport. (8) Labels, badges, emblems, “flashes” and the like (excluding embroidered motifs of heading 58.10) made up otherwise than by cutting to shape or size. (When made up only by cutting to shape or size these articles are excluded - heading 58.07.) 6 (9) Separately presented removable linings for raincoats or similar garments. (10) Pockets, sleeves, collars, collarettes, wimples, fallals of various kinds (such as rosettes, bows, ruches, frills and flounces), bodice-fronts, jabots, cuffs, yokes, lapels and similar articles. (11) Handkerchiefs. (12) Headbands, used as protection against the cold, to hold the hair in place, etc. The heading does not include: (a) Clothing accessories for babies, knitted or crocheted, of heading 61.11. (b) Brassières, girdles, corsets, braces, suspenders, garters and similar articles, and parts thereof (heading 62.12). (c) Belts for occupational use (e.g., window-cleaners’ or electricians’ belts) or rosettes not for garments (heading 63.07). (d) Knitted or crocheted headgear (heading 65.05) and fittings for headgear (heading 65.07). (e) Feather trimmings (heading 67.01). (f) Trimmings of artificial flowers, foliage or fruit of heading 67.02. (g) Strips of press fasteners and hooks and eyes on knitted tape (heading 60.01, 60.02, 60.03, 83.08 or 96.06, as the case may be). (h) Slide fasteners (zippers) (heading 96.07). * * * EN 65.05, HTSUS, provides: This heading covers hats and headgear (whether or not lined or trimmed) made directly by knitting or crocheting (whether or not fulled or felted), or made up from lace, felt or other textile fabric in the piece, whether or not the fabric has been oiled, waxed, rubberised or otherwise impregnated or coated. It also includes hat-shapes made by sewing, but not hat-shapes or headgear made by sewing or otherwise assembling plaits or strips (heading 65.04). This heading also covers felt and other felt headgear, made from the hat 7 bodies, hoods or plateaux (felt discs) of heading 65.01, including hoods which have simply been blocked to shape and hoods with made brims. The articles are classified here whether or not they have been lined or trimmed. They include: (1) Hats, whether or not trimmed with ribbons, hat pins, buckles, artificial flowers, foliage or fruit, feathers or other trimmings of any material. (2) Headgear of feathers or artificial flowers is excluded (heading 65.06). (3) Berets, bonnets, skull-caps and the like. These are usually made directly by knitting or crocheting, and are frequently fulled (e.g., basque berets). (4) Certain oriental headgear (e.g., fezzes). These are usually made directly by knitting or crocheting, and are frequently fulled. (5) Peaked caps of various kinds (uniform caps, etc.). (6) Professional and ecclesiastical headgear (mitres, birettas, mortar-boards, etc.). (7) Headgear made up from woven fabric, lace, net fabric, etc., such as chefs’ hats, nuns’ head-dresses, nurses’ or waitresses’ caps, etc., having clearly the character of headgear. (8) Cork or pith helmets, covered with textile fabric. (9) Sou’westers. (10) Hoods. Detachable hoods for capes, cloaks, etc., presented with the garments to which they belong, are, however, excluded and are classified with the garments according to their constituent materials. (11) Top hats and opera hats. * * * At issue is whether the merchandise under consideration is classified in heading 6117, HTSUS, or heading 6505, HTSUS. Consistent with Note 1(o) to Section XI, HTSUS, which includes Chapters 50-63, HTSUS, and thus heading 6117, HTSUS, Section XI does not cover hair- nets or other headgear or parts thereof of Chapter 65. Similarly, EN 1(o) to Section XI also provides that this section does not cover hair-nets or other headgear or parts thereof of Chapter 65. Therefore, applying Note 1(o) to Section XI and EN 1(o) to Section XI, we conclude that 8 merchandise classified in heading 6117, HTSUS, is not classifiable in any heading of Chapter 65, HTSUS, including heading 6505, HTSUS. Moreover, Additional U.S. Note 1 to Chapter 65 and EN to Chapter 65 provide in relevant part that Chapter 65 does not cover shawls, scarves, mantillas, veils and the like of heading 6117, HTSUS. Accordingly, due to the mutually exclusive nature of the referenced notes, we conclude that if the merchandise under consideration is classified in heading 6117, HTSUS, it is excluded from classification in heading 6505, HTSUS. Similarly, if the correct classification is in heading 6505, HTSUS, classification shawls, scarves, mantillas, veils and the like of heading 6117, HTSUS, is not appropriate. Heading 6117, HTSUS, provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories.” The types of accessories classified in heading 6117, HTSUS, are specified in EN 61.17, which provides that the heading covers, among others, shawls, scarves, mufflers, mantillas, veils and the like; ties, bow ties and cravats; dress shields, shoulder or other pads; belts; muffs; sleeve protectors, kneebands; labels, badges, emblems and the like; removable linings for raincoats; pockets, sleeves, collars, lapels and similar articles; handkerchiefs, and headbands. The articles at issue in HQ 950751, HQ W968280, NY N311707, NY K83753, NY N204320, and NY N300387, are described as cylinder or tubular shaped items, scarf-tubes, or funnels, to be worn around the neck and, in some instances, head. As such, they are most akin to scarves provided for in heading 6117, HTSUS, and more specifically the types of scarves best described as “infinity scarves.” In this regard, we note that although the term “scarf” is not defined by the HTSUS or the relevant notes, the meaning of this term has been ascertained by consulting dictionaries. 2 Specifically, the Collins Dictionary defines “scarf” as “a piece of cloth that you wear around your neck or head, usually to keep yourself warm.” 3 Similarly, the Cambridge Dictionary defines “scarf” as “a piece of cloth that covers the shoulders, neck, or head for warmth or appearance.” 4 With regard to “infinity scarf,” the Merriam Webster Dictionary definition is “a scarf that has the form of a loop without ends and that is typically worn around the neck.” 5 Similarly, Your Dictionary defines “infinity6 -scarf” as “a neckwarmer resembling a scarf, but forming a loop with no ends.” Consistent with these definitions, once again we conclude that the articles at issue in HQ 950751, HQ W968280, NY N311707, NY K83753, NY N204320, and NY N300387, are best described as scarves and classified in heading 6117, HTSUS, and specifically in subheading 6117.10.20, HTSUS, which 2 When, as in this case, a tariff term is not defined by the HTSUS or its legislative history, “the term’s correct meaning is its common meaning.” See Mita Copystar Am. v. United States, 21 F.3d 1079, 1082 (Fed. Cir. 1994) citing Lynteq, Inc. v. United States, 976 F.2d 693 (Fed. Cir. 1992). The common meaning of a term used in commerce is presumed to be the same as its commercial meaning. See Simod Am. Corp. v. United States, 872 F.2d 1572, 1576 (Fed. Cir. 1989) citing Nippon Kogaki (USA), Inc. v. United States, 69 C.C.P.A. 89, 673 F.2d 380, 382 (1982). To ascertain the common meaning of a term, a court may consult “dictionaries, scientific authorities, and other reliable information sources” and “lexicographic and other materials.” See C. J. Tower & Sons v. United States, 673 F.2d 1268, 1271 (CCPA 1982) citing Schott Optical Glass, Inc. v. United States, 612 F.2d 1283 (CCPA 1979); Simod, 872 F.2d at 1576. 3 Scarf, Collins Dictionary, https://www.collinsdictionary.com/us/dictionary/english/scarf (last visited Sept. 27, 2024). 4 Scarf, Cambridge Dictionary, https://dictionary.cambridge.org/us/dictionary/english/scarf (last visited Sept. 27, 2024). 5 Infinity scarf, Merriam-Webster, https://www.merriam- webster.com/dictionary/infinity%20scarf#:~:text=noun,typically%20worn%20around%20the%20neck (last visited Sept. 27, 2024). 6 Infinity-scarf, Your Dictionary, https://www.yourdictionary.com/infinity-scarf (last visited Sept. 27, 2024). 9 provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Shawls, scarves, mufflers, mantillas, veils and the like: Of man-made fibers.” Moving next to the article at issue in NY K86452, which is described as “a protective sleeve that can also be worn as headwear or around an athlete’s neck for protection and comfort,” we note that it is not akin to “shawls, scarves, mufflers, mantillas, veils and the like” provided for in subheading 6117.10, HTSUS. Although the article at issue in NY K86452 can also be worn as headwear or around the neck, it is designed as a sleeve to be worn on the arm. As such, it best qualifies as one of the “other accessories” of subheading 6817.80, HTSUS. Specifically, it is classified in subheading 6117.80.95, HTSUS, which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other.” Turning to heading 6505, HTSUS, consistent with the foregoing discussion we conclude that the articles at issue in HQ 950751, HQ W968280, NY N311707, NY K83753, NY N204320, NY N300387, and NY K86452, are not classified in this heading. As discussed above, consistent with Note 1(o) to Section XI, HTSUS, and EN 1(o) to Section XI, the above-discussed articles at issue are not classifiable in any heading of Chapter 65, HTSUS, because they are provided for in heading 6117, HTSUS. Moreover, consistent with Additional U.S. Note 1 to Chapter 65 and EN to Chapter 65, Chapter 65 does not cover shawls, scarves, mantillas, veils and the like of heading 6117, HTSUS. HOLDING: Under the authority of GRIs 1 and 6, the articles at issue in HQ 950751, HQ W968280, NY N311707, NY K83753, NY N204320, NY N300387, are classified in heading 6117, HTSUS, and specifically in subheading 6117.10.20, HTSUS, which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Shawls, scarves, mufflers, mantillas, veils and the like: Of man-made fibers.” The 2024 column one general rate of duty is 11.3% ad valorem. The article at issue in NY K86452 is classified in heading 6117, HTSUS, and specifically in subheading 6117.80.95, HTSUS, which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other.” The column one general rate of duty is 14.6 % ad valorem. EFFECT ON OTHER RULINGS: HQ 950751, dated December 9, 1991, HQ W968280, dated August 15, 2007, NY N311707, dated June 9, 2020, NY K83753, dated April 7, 2004, NY N204320, dated February 28, 2012, and NY N300387, dated September 27, 2018, are hereby REVOKED. NY K86452, dated June 8, 2004, is hereby MODIFIED. 10 In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin. Sincerely, Yuliya A. Gulis, Director Commercial and Trade Facilitation Division 11