CLA-2-61:RR:NC:3:353 F81475
Mr. Alan Woodruff
Lerner New York
460 West 33rd Street
New York, NY 10001
RE: The tariff classification of mufflers from Taiwan.
Dear Mr. Woodruff:
In your letter dated December 29, 1999 you requested a classification ruling. The samples submitted for examination with the ruling request will be returned to you.
The submitted samples are styles 2181 and 2189 mufflers (scarves) consisting of knit 100% acrylic fake fur fabric with a 100% polyester polar fleece lining. Style 2181 measures 24 inches long and 5 inches wide; style 2189 measures 38 ½ inches long and 4-5 ½ inches wide.
The applicable subheading for the styles 2181 and 2189 mufflers (scarves) will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Shawls, scarves, mufflers, mantillas, veils and the like: Of man-made fibers...Other.” The duty rate will be 11.6% ad valorem.
The styles 2181 and 2189 mufflers (scarves) fall 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.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