CLA-2-61:RR:NC:3:353 J83744
Mr. Stephen M. Zelman
Stephen M. Zelman & Associates
888 Seventh Avenue
New York, NY 10106
RE: The tariff classification of sleeves, hems, collars and hoods for outerwear jackets from China.
Dear Mr. Zelman:
In your letter dated April 17, 2003, on behalf of Theory LLC, you requested a classification ruling. Sketches of the items in question were provided.
Style No. 30505511 “Carter” consists of a hood, two sleeves and a ribbed bottom hem; Style No. 30604411 “Mable” consists of a collar and two sleeves. The items will be packaged together as a unit and will be incorporated into Ladies’ outerwear jackets after importation. All the items are constructed of knit 100% wool.
The applicable subheading for the Style No. 30505511 “Carter” sleeves and ribbed bottom hem, and the Style No. 30604411 “Mable” sleeves and collar will be 6117.90.9045, 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…Parts: Other, Of coats and jackets: Of wool or fine animal hair.” The duty rate will be 14.7% ad valorem. The textile category designation is 435.
Although being incorporated into a coat, the “Carter” hood is readily identifiable as a hood in its imported condition and is classifiable as headgear.
The applicable subheading for the Style No. 30505511 “Carter” hood will be 6505.90.3090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric…Other: Of wool: Knitted or crocheted or made up from knitted or crocheted fabric, Other: Other.” The duty rate will be 27.9 cents per kilogram plus 8.5% ad valorem. The textile category designation is 459.
The “Carter” sleeves and ribbed bottom hem, and the “Mable” sleeves and collar fall within textile category designation 435; the “Carter” hood 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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.
In your request you state that “the quantity specified on the visa is in ‘dozens’ and we believe that, in view of the manner they are packaged, each set should be regarded as a single item, i.e., with 12 complete sets making up one dozen units for the purpose of determining quota quantities.” We suggest you contact the Office of Textiles and Apparel (OTEXA), which administers the visa program. Their web site is http://otexa.ita.doc.gov.
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 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division