CLA-2-62:RR:NC:3:353 F83944
Mr. Al Dwek
T S Group Inc.
109 Phillips Avenue
Deal, NJ 07723
RE: The tariff classification of a “Tzizit” from China.
Dear Mr. Dwek:
In your letter dated March 1, 2000 you requested a classification ruling. The sample supplied with the ruling request will be returned to you.
The submitted sample is called a “Tzizit” or “Tzitzit” or “Tsitsith.” The item is required to be worn by all Jewish males and is worn under or over shirts. It is rectangular in shape (approximately 24 x 7.5 inches), with a hole in the middle. The item is imported without tassels, which are attached in the United States. You state that the “Tzizit” will be composed of woven 65% polyester/35% cotton fabric, woven 100% cotton fabric, or woven 100% wool fabric.
You state that the item is similar to a prayer shawl and suggest classification under heading 9810.00.9000, 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 of a religious institution.” However, the item is a small rectangle and not similar to prayer shawls, which generally are from 2-4 feet in width and 5-7 feet in length.
The U.S. Notes to Subchapter X specify the following with regard to classification of goods within the Subchapter:
Except as provided in subheading 9810.00.20 and headings 9810.00.70, 9810.00.85, 9810.00.90 and 9810.00.95, or as otherwise provided for in this U.S. note, the articles covered by this subchapter must be exclusively for the use of the institutions involved, and not or distribution, sale or other commercial use within 5years after being entered...
There is no Subchapter X heading or subheading, which provides for duty free treatment of this merchandise.
The applicable subheading for the “Tzizit” composed of woven 65% polyester/35% cotton fabric 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: Accessories: Other: Other, Of man-made fibers.” The duty rate will be 15% ad valorem.
The applicable subheading for the “Tzizit” composed of woven 100% cotton fabric will be 6217.10.9510, 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: Accessories: Other: Other, Of cotton.” The duty rate will be 15% ad valorem.
The applicable subheading for the “Tzizit” composed of woven 100% wool fabric will be 6217.10.9520, 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: Accessories: Other: Other, Of wool or fine animal hair.” The duty rate will be 15% ad valorem.
The “Tzizit” composed of woven 65% polyester/35% cotton fabric falls within textile category designation 659; the “Tzizit” composed of woven 100% cotton fabric falls within textile category designation 359; the “Tzizit” composed of woven 100% wool fabric falls within textile category designation 459. 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