H323071

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 classi

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 r