CLA-2-62:RR:NC:3:353 G87452
Thomas G. Travis
Sandler, Travis & Rosenberg, P.A.
The Waterford
5200 Blue Lagoon Drive
Miami, FL 33126-2022
RE: The tariff classification of clothing accessories and parts from Italy or Germany.
Dear Mr. Travis:
In your letter dated February 19, 2001, on behalf of Hugo Boss Fashions, Inc., you requested a tariff classification ruling. The samples will be returned per your request.
The submitted samples are Styles 274 shoulder pad, 094, 098, 296, 278 sleeve heads and 160 pant pocketing set. All samples are components of men’s suits.
Style 274 shoulder pad is cut to shape and constructed of four layers: nonwoven 80% polyester/20% rayon fabric, 100% rayon fabric, 80% cotton/20% rayon wadding and 25% cotton/22% goat hair/13% wool/40% rayon wadding. The man made fiber fabric imparts the essential character to the shoulder pad.
Style 094 sleeve head is cut to shape and stated to be constructed of 3 layers: goat hair/wool/cotton/rayon fabric, cotton/rayon wadding and 100% polyester nonwoven fabric. Examination reveals the “wadding” to be felt. The felt imparts the essential character to the sleeve head.
Style 098 sleeve head is cut to shape and stated to be constructed of 2 layers: 36% goat hair/17% wool/43% rayon/ 2% nylon fabric and cotton/rayon wadding. Examination reveals the “wadding” to be felt. The felt imparts the essential character to the sleeve head.
Styles 296 and 278 sleeve heads are cut to shape and constructed of 4 layers: two layers of 18% rayon/42% cotton/18% hair/22% wool fabric and two layers of 100% polyester nonwoven fabric. The nonwoven fabric imparts the essential character to the sleeve heads.
Style 160 pant pocketing set constructed of woven 100% cotton fabric. The pocketing set consists of various shapes and is designated to form a trouser pocket.
Please note that classification of styles 094 and 098 is dependent on whether the cotton/rayon felt is “of cotton” or “of man-made fibers.”
The applicable subheading for the Style 274 shoulder pad will be 6217.10.9530, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Other, Of man-made fibers.” The duty rate will be 14.9% ad valorem.
The applicable subheading for the Styles 094 and 098 sleeve heads, if “of cotton,” will be 6217.90.9025, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Parts: Other, Of coats and jackets: Of cotton.” The duty rate will be 14.9% ad valorem.
The applicable subheading for the Styles 296, 278 sleeve heads and 094 and 098 sleeve heads, if “of man-made fibers,” will be 6217.90.9035, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Parts: Other, Of coats and jackets: Of man-made fibers.” The duty rate will be 14.9% ad valorem.
The applicable subheading for the Style 160 pant pocketing set will be 6217.90.9050, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Parts: Other, Of trousers and breeches: Of cotton.” The duty rate will be 14.9% ad valorem.
Your request for a classification ruling should be limited to 5 items of the same class or kind. Hugo Boss Fashions was previously informed of this limitation in rejection letter NY F80115 of December 29, 1999. Therefore, this office is returning your request for classification rulings on Styles 142 buttonhole reinforcement fabric, and 400 0036, 400 0066, 401 0066, 470 0333, 401 0015 and 400 0347 buttons.
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 212-637-7084.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division