CLA-2-62:RR:NC:3:353 B84503
Mr. Manuel Yan
Champion Zipper Corp.
447 West 36th St.
New York, N.Y. 10018
RE: The tariff classification of shoulder pads from Hong Kong.
Dear Mr. Yan:
In your letter dated April 22, 1997 you requested a
classification ruling.
Five samples of shoulder pads, labelled A, B, C, D and E were
submitted with your request. Samples A, B, C, D consist of form
rubber, stated to be covered with a woven, 100% polyester fabric.
Sample E consists of needle point felt stated to be made of man-made fiber.
LAW AND ANALYSIS:
Classification of goods under the Harmonized Tariff Schedule
of the United States Annotated (HTSUSA) is governed by the General
Rules of Interpretation (GRIs). GRI 1 provides that
"classification shall be determined according to the terms of the
headings and any relative section or chapter notes and , provided
such headings or notes do not otherwise require, according to {the
remaining GRIs taken in order}."
Heading 6217, HTSUS, provides for, among other things, other
made up clothing accessories. The Explanatory Notes (EN) to the
Harmonized Commodity Description and Coding System, the official
interpretation of the tariff at the international level, provide
for the following guidance in regard to heading 6217, and
specifically in regard to shoulder and other pads:
This heading covers made up textile clothing accessories,,
other than knitted or crocheted, not specified or included in other
headings of this Chapter or elsewhere in the Nomenclature. The
heading also covers parts of garments or of clothing accessories,
not knitted or crocheted, other than parts of articles of heading
62.12.
The headings covers, inter alia:
Shoulder or other pads. These are usually made of wadding,
felt, or textile waste covered with textile fabric. Shoulder and
other pads consisting of rubber (usually cellular rubber) not
covered with textile material are excluded (heading 40.15).
HOLDING:
The applicable subheading for the shoulder pads will be
6217.10.9530, Harmonized Tariff Schedule of the United States
(HTS), which provides for Other made up clothing accessories; parts
of garments or of clothing accessories, other than those of heading
6212: Accessories: Other, Other: Of man-made fibers. The duty rate
will be 15.2 percent ad valorem.
The shoulder pads fall within textile category designation
659. Based upon international textile trade agreements products of
Hong Kong are subject to quota and the requirement of a visa.
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. 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 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 Martin Weiss at 212-466-5881.
Sincerely,
Paul K. Schwartz
Chief, Textiles & Apparel Branch
National Commodity
Specialist Division