CLA-2-39:RR:NC:SP:221 G86364
Mr. Christopher T. Wyffels
Ergodyne Corporation
1410 Energy Park Drive
Suite One
Saint Paul, MN 55108
RE: The tariff classification of cooling bandanas and headbands from Taiwan.
Dear Mr. Wyfells:
In your letter dated January 9, 2001, you requested a tariff classification ruling.
Five samples were provided with your letter. Model PS6700 is a bandana/headband. Model PS6705is a headband. Model PS6710 is a triangle tie hat. Model PS6715 is a hard hat pad. Model PS6716 is a hard hat liner. All five products consist of a cotton/polyester fabric with acrylic polymer cooling crystals. The breakdown provided shows that the cotton predominates by weight over the polyester.
The applicable subheading for the bandana/headband (Model PS6700), the headband (Model PS6705) and the hard hat pad (Model PS6715) will be 3926.90.9880, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: other. The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the hard hat liner (Model PS6716) will be 6507.00.0000, HTS, which provides for headbands, linings, covers, hat foundations, hat frames, peaks (visors) and chin straps, for headgear. The rate of duty will be free.
The applicable subheading for the tie hat (Model PS6710) will be 6505.90.2060, HTS, which provides for hats and other headgear, knitted or crocheted,….or other textile fabric,…whether or not lined or trimmed: other: of cotton, flax or both: not knitted: certified hand-loomed and folklore products; and headwear of cotton, other. The duty rate will be 7.6 percent ad valorem.
The cotton/polyester tie hat (Style PS6710) falls within textile category designation 359. 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 Joan Mazzola at 212-637-7034.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division