CLA-2-61:RR:NC:3:353 G89060
Ms. Rita Pitts
Dillards, Inc.
1600 Cantrell Rd.
Little Rock, AR 72201
RE: The tariff classification of mufflers, stole and cape from Korea.
Dear Ms. Pitts:
In your letter dated April 2, 2001 you requested a classification ruling. The samples will be returned to you as requested.
Four samples were submitted with your request. All four samples are composed of knit pile 85% acrylic/15% polyester fur-like fabric.
Style SB0135 muffler measures approximately 4 ½” wide and 43” long.
Style SB0136 stole measures approximately 20” wide and 80” long with pompoms attached at each end.
Style SB0137 called a wrap, is a cape that measures approximately 88” long across the bottom hem, 18” wide center front and 19” wide center back. It has a hook and eye closure at the neck front.
Style SMB0129 muffler measures approximately 4 ½” wide and 38” long.
The applicable subheading for Styles SB0135, SB0136 and SB0129 will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Shawls, scarves, mufflers, mantillas, veils and the like; Of man-made fibers, Other.” The duty rate will be 11.5% ad valorem.
The applicable subheading for Style SB0137 will be 6102.30.2010, Harmonized tariff schedule of the United States (HTS), which provides for “Women’s or girls’…capes…knitted or crocheted…Of man-made fibers: Other, Women’s.” The duty rate will be 28.7% ad valorem.
Styles SB0135, SB136 and SB0129 fall within textile category designation 659 and style SB137 within textile category 635. Based upon international textile trade agreements products of China 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.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 Kenneth Reidlinger at 212-637-7084.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division