CLA-2-62:S:N:N5:353 804186
Mr. Thomas Scott Watkins
Fritz Companies, Inc.
2080 Talleyrand Ave.
Jacksonville, FL 32201
RE: The tariff classification of a bow tie, bikini bottom, ladies purse, cap, and visor, all items from Indonesia which are covered with sequins.
Dear Mr. Watkins:
In your letter dated November 15, 1994, on behalf of Sjollant, Inc., you requested a tariff classification ruling.
The submitted samples are: Article B1 is a bowtie consisting of polyester and the front of the tie is completely covered with plastic sequins. It is attached to the neck by means of a tie strap which is secured in the back by a hook and loop fastener. Article G2 is a ladies dancer thong or bikini bottom. The frontal portion is covered in colored plastic sequins as is the back portion. The garment is made of a polyester blend, 35% cotton and 65% polyester. The waist strap is elastic covered in the same textile blend, as is the crotch strap. Article P3 is a ladies purse made of 100% cotton shaped like a turtle. It has a zippered pouch and cotton cord strap for carrying. The outer surface is comprised of gold and black plastic sequins. Article H4 is a hat made of 100% cotton. The hat fully covers the head and has a brim. There is also an elastic strip in the back to make the hat adjustable. The entire outer surface of the hat is covered in plastic sequins. Article H5 is a visor made of 100% cotton. The visor has a wide, formed band attached at the back with an elastic strap to make the visor adjustable. The outer surface of the visor is completely covered in sequins.
Per information furnished this office by telephone on December 8, 1994, it was stated that the plastic sequins are affixed by hand to each item after they have been completely assembled.
The applicable subheading for Article B1, the bowtie, will be, 6215.20.0000 Harmonized Tariff Schedule of the United States (HTS), which provides for ties, bow ties and cravats: Of man-made fibers. The rate of duty will be 26.5 cents/kg + 13.5 percent ad valorem.
The applicable subheading for Article G2, the ladies dancer thong or bikini bottom, will be 6211.43.0091 Harmonized Tariff Schedule of United States (HTS), which provides for track suits, ski-suits and swimwear; other garments: Other garments, women's or girls': Of man-made fibers, Other: Other. The rate of duty will be 17 percent ad valorem.
The applicable subheading for Article P3, the ladies purse, will be 3926.90.3300 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: Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: Handbags. The rate of duty will be 8.2 percent ad valorem.
The applicable subheading for Article H4 the cap, will be 6506.91.0060 Harmonized Tariff Schedule of the United States (HTS), which provides for other headgear, whether or not lined or trimmed: Other: Of rubber or plastics, Other. THe rate of duty will be 2.4 percent ad valorem.
The applicable subheading for Article H5, the visor, will be 6506.91.0045 Harmonized Tariff Schedule of the United States (HTS), which provides for other headgear, whether or not lined or trimmed: Other: Of rubber or plastics, Visors, or other headgear which provide no covering for the crown of the head. The rate of duty will be 2.4 percent ad valorem.
The bow tie, Article B1 and the ladies thong/bikini, Article G2 fall within the textile category 659. Products of Indonesia are subject to visa requirements.
The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories 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 avaiable for inspection at your local Customs office.
Articles classificable under subheading 39.26.90.3300, 6506.91.0060 and 6506.91.0045,HTS, which are products of Indonesia, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport