CLA-2-63:RR:NC:TA:349 G84604
Mr. Edward J. Murray
Paris Presents Incorporated
P.O. Box 9000
Gurnee, IL 60031-9000
RE: The tariff classification of a bath mitt from Taiwan or China
Dear Mr. Murray:
In your letter dated November 17, 2000 you requested a classification ruling.
The submitted sample, referred to as PPI sample number 00-482, is a bath mitt. The front and back panels of the mitt are composed of three layers. On one panel the outer layer is made from a 100 percent silk terry fabric while the other panel is made from a 100 percent silk flat woven fabric. Both panels contain a thin layer of polyurethane plastic foam and they are backed with a knit cotton fabric. The front and back panels are sewn together on three sides leaving an opening on the fourth. All of the edges of the 6 x 8 inch mitt are finished with a strip of binding fabric.
The applicable subheading for the silk bath mitt will be 6302.99.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for bed linen, table linen, toilet linen and kitchen linen: other: of other textile materials: containing 85 percent or more by weight of silk or silk waste. The duty rate will be 3.8 percent ad valorem. The rate of duty for 2001 will be 3.5 percent ad valorem.
The above subheading is not assigned a textile category designation and items falling therein are not subject to quota or visa restrictions.
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, 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 John Hansen at 212-637-7078.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division