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NY E89612





November 19, 1999

CLA-2-62:RR:NC:3:353 E89612

CATEGORY: CLASSIFICATION

TARIFF NO.: 6211.43.0091, 4202.92.9026

Mrs. Jean Fair
Liss Brothers
14501 Townsend Road
Philadelphia, PA 19154-1007

RE: The tariff classification of a garden apron, tool bag and tool holder from Taiwan.

Dear Mrs. Fair:

In your letter dated November 1, 1999 you requested a classification ruling.

The submitted samples consist of Item #s 992530 Garden Apron, 99236 Garden Holder and 992531 Garden Tool Holder.

Item # 992530 Garden Apron is a bib apron that extends to the waist and is constructed of woven 80% nylon/20% polypropylene fabric. The fabric is not visibly coated to the naked eye. It features three knit mesh pockets, one at the chest and two at the waist. The apron measures approximately 19 inches long and 23 inches wide including a 7x12 inch bib.

Item # 992536 Garden Holder is a tool bag constructed of man-made fiber textile material and features two straps, one large main compartment and 8 side pockets.

Item # 992531 Garden Tool Holder is constructed of man-made fiber fabric and is meant to be worn on a tool belt.

The applicable subheading for the Item # 992530 Garden Apron will be 6211.43.0091, Harmonized Tariff Schedule of the 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.” The duty rate will be 16.5% ad valorem.

The applicable subheading for the Item # 992536 Garden Holder (Tool Bag) will be 4202.92.9026, Harmonized Tariff Schedule of the United States (HTS), which provides for “Trunks, suitcases, vanity cases, attache cases, briefcasestobacco pouches, tool bags, sports bagsof leather or of composition leather, of sheeting of plastics, of textile materials: Other: With outer surface of sheeting of plastic or of textile materials: Other: Other...With outer surface of textile materials: Other: Of man-made fibers.” The duty rate will be 18.8% ad valorem.

We are unable to issue a ruling on the Item # 992531 Garden Tool Holder because the classification of tool holders is presently before the court. Customs Regulation 177.7 (b) states, "No ruling letter will be issued with respect to any issue which is pending before the U.S. Court of International Trade, the U.S. Court of Appeals for the Federal Circuit, or any court of appeal therefrom."

The Item # 992530 Garden Apron falls within textile category designation 659 and the Item # 992536 Garden Holder (Tool Bag) falls within textile category designation 670. Based upon international textile trade agreements products of Taiwan 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 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, 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.

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,

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