CLA-2-65:S:N:N5:353 803677

Mr. Michel Rapaport
1239-51 st Street
Brooklyn, NY 11219

RE: The tariff classification of a yarmulke from China or Mexico.

Dear Mr. Rapaport:

In your undated letter, received in our office on October 26,1994, you requested a tariff classification ruling.

The submitted sample is a yarmulke consisting of woven cotton fabric. The yarmelke is a scull cap worn especially by Orthodox and Conservative Jewish males in the Synagogue and the home.

The applicable subheading for the yarmulke will be 6505.90.2060, Harmonized Tariff Schedule of the United States (HTS), which provides for hats and other headgear, knitted or crocheted, or made up from lace, felt ot other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any mmaterial, whether or not lined or trimmed: Other: Of cotton, flax or both: Not knitted: Certified hand-loomed and folklore products; and headwear of cotton, other. The general rate of duty will be 8 percent ad valorem.

The yarmulke falls within textile category designation 359. Based upon international textile trade agreements, products of China are subject to quota and the requirement of a visa.

The yarmelke is eligible for duty free treatment under subheading 9810.00.9000, Harmonized Tariff Schedule of the United States which provides for prayer shawls, bags for the keeping of prayer shawls and headwear of a kind used for public or private religious observances, whether or not any of the foregoing is imported for the use of a religious institution.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U. S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport