CLA-2-61:RR:NC:3:353 M80672
Ms. Maribel Jimenez
L’Koral, Inc.
5175 Soto Street
Vernon, CA 90058
RE: The tariff classification of a dress part from China.
Dear Ms. Jimenez:
In your letter dated February 16, 2006, you requested a classification ruling. As requested, the sample will be returned to you.
The submitted sample, which you call a Macramé Trim Style LR0485 dress part, is constructed of 100% mercerized cotton. The item is hand crocheted and consists of two approximately 3-inch crocheted circles connected by two 16-inch lengths of yarn. The item is used as a decorative neckpiece to a halter-style neck dress.
The applicable subheading for the Macramé Trim Style LR0485 dress part will be 6117.90.9080, Harmonized Tariff Schedule of the United States (HTSUS), which provides for knitted or crocheted parts of garments or clothing accessories: parts: other, other, of cotton. The duty rate will be 14.6%.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
The Macramé Trim Style LR0485 dress part falls within textile category designation 359. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.
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 Kenneth Reidlinger at 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division