CLA-2-98:RR:NC:3:353 G87987

Ms. Yvonne Chesson
Galaxy Freight Service
153-02 Baisley Blvd.
Jamaica, NY 11434

RE: The tariff classification of yarmulkes from China.

Dear Ms. Chesson:

In your letter dated March 2, 2001 you requested a tariff classification ruling.

The submitted samples are yarmulkes composed of knitted cotton fabric. The yarmulkes are used as Jewish prayer skullcaps for public and religious observances. The items are circular in shape and approximately 6 inches in diameter.

The applicable subheading for the yarmulkes will be 9810.00.9000, Harmonized Tariff Schedule of the United States (HTS), 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 if a religious institution.” The rate of duty will be Free.

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 212-637-7084.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division