CLA-2-62:RR:NC:TA:360 G88281
Ms. Diane Burgos
S.J. Stile Associates Ltd.
181 South Franklin Avenue
Valley Stream, NY 11581
RE: The tariff classification of a woman's woven blouse and scarf from El Salvador
Dear Ms. Burgos:
In your letter dated March 9, 2001, you requested a classification ruling on behalf of Item Eyes Inc.
Style 861223 consists of a woman’s tunic-styled blouse and a color coordinated scarf. The blouse is constructed from 100 percent polyester woven fabric and the scarf is constructed from 100 percent rayon printed woven fabric. The blouse features long hemmed sleeves, a collar and lapels, shoulder pads, side vents and a full front opening secured by four buttons. The blouse extends from the shoulders to below the knee. The scarf measures 3 ¾ inches wide and 60 ½ inches long and has a beaded fringe at each end. The scarf is attached to the blouse by means of a thread loop at the nape of the collar. The blouse and scarf will be imported and sold together at retail.
The blouse and coordinating scarf are considered to be a set, and as such, are classified under the same tariff number. Classification is based upon the item that provides the essential character to the set. As the scarf is an accessory to the blouse, it is the blouse which determines the essential character of the set.
The applicable subheading for the blouse and scarf will be 6206.40.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for women’s or girls’ blouses, shirts and shirt-blouses: of man-made fibers: other: other: other: women’s. The rate of duty will be 27.6 percent ad valorem. For entry purposes, the scarf is classifiable under subheading 6214.40.0000, HTS, which provides for shawls, scarves, mufflers, mantillas, veils and the like: of artificial fibers.
As a set, the blouse falls within textile category designation 641 and the scarf falls within textile category designation 659. Based upon international textile trade agreements products of El Salvador are not currently subject to quota or visa requirements.
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 Patricia Schiazzano at 212-637-7080.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division