United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J82457 - NY J82508 > NY J82480

Previous Ruling Next Ruling
NY J82480




April 14, 2003

CLA-2-65:RR:NC:3:353 J82480

CATEGORY: CLASSIFICATION

TARIFF NO.: 6505.90.3090, 6117.10.1000, 6117.10.6010

Mr. Scott Steeno
That Sweater Place
2260 Maddy CT.
Green Bay, WI 54303

RE: The tariff classification of hats and scarves from Ecuador.

Dear Mr. Steeno:

In your letter dated March 20, 2003 you requested a tariff classification ruling.

The submitted samples are two hats and two scarves (no style numbers were furnished). The first hat is constructed of knit 100% wool, is hand-knit, and features earflaps and a self-fabric chinstrap. The second hat is constructed of knit 50% wool, 50% cotton, is hand-knit, and features earflaps and a self-fabric chinstrap. The first scarf is constructed of knit 100% wool, is hand-knit, features two small patch pockets, and measures approximately 72 x 9 inches with an additional 4½ inch fringe on each end. The second scarf is constructed of knit 50% wool, 50% cotton, is hand-knit, and measures approximately 64 x 9 inches with an additional 3½ inch fringe on each end.

The applicable subheading for the 100% wool hat and 50% wool, 50% cotton hat will be 6505.90.3090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgearOf wool: Knitted or crocheted or made up from knitted or crocheted fabric, Other: Other.” The rate of duty will be 27.9 cents per kilogram plus 8.5 percent ad valorem.

The applicable subheading for the 100% wool scarf will be 6117.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crochetedShawls, scarves, mufflers, mantillas, veils and the like: Of wool or fine animal hair.” The rate of duty will be 9.7 percent ad valorem.

The applicable subheading for the 50% wool, 50% cotton scarf will be 6117.10.6010, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crochetedShawls, scarves, mufflers, mantillas, veils and the like: Other, Of cotton.” The rate of duty will be 9.6 percent ad valorem.

Due to the fact that a hat and scarf are to be constructed of a 50/50 blend of fibers, they are classified using HTSUSA Section XI Note 2(A) and Subheading Note 2(A). The hat and scarf will be classified as if it consisted wholly of that one textile material which is covered by the heading which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification. The hat and scarf may be subject to U.S. Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.

Your inquiry regarding duty free treatment as an ATPDEA country under subheading 9821.11.16, free as “Handloomed, handmade or folklore textile and apparel goods” has been referred, along with your samples, to Customs Headquarters for review (Control Number NY J82866). That office will answer this portion of your inquiry.

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 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: