CLA-2-65:OT:RR:NC:N3:358
Aneta Skromak
Theory LLC
165 Polito Ave Lyndhurst 07071
RE: The tariff classification of a pair of gloves, a scarf and a hat from China.
Dear Ms. Skromak:
In your letter dated January 9, 2023, you requested a tariff classification ruling. The samples will be retained for training purposes.
Item THW68520, identified as “Cashmere Set, Women Fall 2023,” consists of a pair of gloves, a scarf and a hat. As stated in your letter, the beanie-style hat and the rib-knit cuffed gloves are constructed of 100 percent cashmere knit fabric. The scarf is constructed of 100 percent cashmere woven fabric and measures approximately 72.5 by 24 inches. You indicate the set will be imported and packaged together for retail sale.
Item THW68520 is considered to be within the scope of General Rule of Interpretation (GRI) 3 whereby application of GRI 2(b) or otherwise, the goods are, prima facie, classifiable under two or more headings. GRI 3(a) directs us to classify goods based on the heading which provides the most specific description. However, when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods. GRI 3(b) indicates that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. In this case, no one good imparts the essential character of the item. GRI 3(c) states that when goods cannot be classified in GRI 3(a) or GRI 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
The applicable subheading for item THW68520 will be 6505.00.9045, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear … : Other: Other, Other: Of fine animal hair." The general rate of duty will be 20.7 cents per kilogram plus 7.5 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6505.00.9045, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 6505.00.9045, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Katherine Souffront at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division