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NY F80642




January 4, 2000

CLA-2-61:RR:NC:3:353 F80642

CATEGORY: CLASSIFICATION

TARIFF NO.: 6117.90.9080; 6117.90.9090

Mr. John Graham
Outer Banks
Jasper Textiles, Inc.
100 Jasper Drive
Lumberton, NC 28358

RE: The tariff classification of a collar and cuff from El Salvador.

Dear Mr. Graham:

In your letter dated December 3, 1999 you requested a tariff classification ruling for a “collar and cuff separation” operation.

Ruling NY B80190, December 9, 1996, was issued to you on the same operation except that it took place in Honduras. As stated in NY B80190, the same operation whereby rolls of knit 100% cotton fabric or knit 50% cotton/50 man-made fiber fabric with a separating thread making lines of demarcation for collars and cuffs, manufactured in the United States, will be sent to El Salvador for separation. The collars and cuffs are said to be separated by means of clipping one end of the thread and pulling it through to separate the collars and cuffs. The resultant products imported in the United States will be collars and cuffs.

The applicable subheading for the knit 100% cotton fabric collars and cuffs will be 6117.90.9080, 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 or of clothing accessories: Parts: Other: Other: Of cotton.” The rate of duty will be 15% ad valorem.

The applicable subheading for the knit 50% cotton/50% man-made fiber fabric collars and cuffs will be 6117.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Parts: Other: Other: Of man-made fibers.” The rate of duty will be 15% ad valorem.

The knit 100% cotton fabric and knit 50% cotton/50 man-made fiber fabric collars and cuffs are not subject to quota or the requirement of a visa.

Even a slight change in the fiber content may result in a change of classification. The knit 50% cotton/50 man-made fiber fabric collars and cuffs may be subject to U.S. Customs laboratory analysis at the time of import and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.

These items may qualify for subheading 9802.00.5060, Harmonized Tariff of the United States (HTS), which provides for “Articles returned to the United States after having been exported to be advanced in value or improved in condition by any process of manufacture or other means: Articles exported for repairs or alterations: Other...Other: Other” upon compliance with all applicable regulations. The duty will be based upon the value of the repairs or alterations.

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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