CLA-2-61:RR:NC:WA:361 E83566
Ms. Diane Bonvissuto
D. Hauser Inc.
182-23 150th Avenue
Springfield Gardens, NY 11413
RE: The classification of a woman’s knit top, arm warmers and cowl from Taiwan.
Dear Ms. Bonvissuto:
In your letter dated June 8, 1999, you requested a classification ruling for a woman’s knit top, arm warmers, and a cowl on behalf of Joyce Leslie, Inc. The items are being returned, as you requested.
Style 9447 consists of four pieces – a top, two arm warmers, and a cowl neck piece which are to be sold together. The pieces are constructed from 52% acrylic, 20% wool, 18% polyester, 8% nylon, and 2% spandex knit fabric.
The tube top of style 9447 extends from above the breast to approximately the waist. The arm warmers are tube shaped and extend from the biceps to the wrist. The cowl is also tube shaped, fits around the neck, and will be worn folded down on itself to form a double layered collar.
Although the garments will be sold as a unit, they are considered neither a composite nor a set under the requirements of the General Rules of Interpretation. They will be classified separately.
The applicable subheading for the tube top of style 7447 will be 6114.30.1020, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of man-made fibers: tops…women’s or girls. The rate of duty will be 29.1 percent ad valorem.
The applicable subheading for the arm warmers of style 7447 will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles…Other: Other: Other: Other: Other. The rate of duty will be 7 percent ad valorem.
The applicable subheading for the cowl of style 7447 will be 6117.80.9520, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories, knitted or crocheted…of man-made fibers. The rate of duty will be 15 percent ad valorem.
The tube top of style 7447 falls within textile category designation 639; the cowl of style 7447 falls within textile category designation 659. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.
The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web Site at WWW.CUSTOMS.USTREAS.GOV. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
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 Angela De Gaetano at 212-637-7029.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division