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NY H84759




August 23, 2001

CLA-2-65:RR:NC:3:353 H84759

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.6090, 6505.90.6030

Mr. Joel K. Simon
Serko & Simon LLP
One World Trade Center
New York, NY 10048

RE: The tariff classification of hat and glove/mitten sets from Taiwan and the Philippines.

Dear Mr. Simon:

In your letter dated August 3, 2001, on behalf of Elegant Headwear Company, Inc., you requested a classification ruling. The samples will be returned to you as requested.

The submitted samples are three hat and glove/mitten sets. The hat and gloves/mittens are held together by a plastic string that is attached to a plastic hook designed to display the item for retail sale; a tag with the items states “2 Piece Set.” The items meet the criteria for sets put up for retail sale.

The first item consists of a child’s hat and glove set constructed of knit 100% acrylic fabric. Both the ski-style hat and gloves feature a “Spiderman” design. The second item consists of a child’s hat and mitten set. The hat has a crown constructed of knit 100% acrylic fabric with a pom-pom at the top, and features a turned-up brim and chinstrap constructed of knit polar fleece fabric. The mittens are constructed of knit 50% acrylic/50% polyester polar fleece fabric and feature rib knit cuffs. The third item consists of an infant’s hat and mitten set constructed of knit 100% acrylic fabric. The hat features a pom-pom at the top, turned-up brim and chinstrap; the mittens are without thumbs.

The applicable subheading for the child’s hat and glove set and hat and mitten set will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabricwhether or not lined or trimmed: Other, Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other.” The duty rate will be 25.9 cents per kilogram + 9.1% ad valorem. The textile category designation is 659.

The applicable subheading for the infants hat and mitten set will be 6505.90.6030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabricwhether or not lined or trimmed: Other, Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, For babies.” The duty rate will be 25.9 cents per kilogram + 9.1% ad valorem. The textile category designation is 239.

The children’s hats fall within textile category designation 659. The infant’s hat falls within textile category designation 239. Even though the child’s glove and mitten is included as a constituent part of the set for classification purposes, it still falls within textile category 631. Even though the infant’s mitten is included as a constituent part of the set for classification purposes, it still falls within textile category 239.

Based upon international textile trade agreements products of Taiwan with textile category designations 659, 631 and 239 are subject to quota and the requirement of a visa. Based upon international textile trade agreements products of the Philippines with textile category designations 659 and 631 are subject to quota and the requirement of a visa; products with textile category designation 239 are not subject to quota or 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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