D88074 D8 Ruling Active

The tariff classification of a woman’s "shoulder wrap" from Taiwan.Dear Mr. Sullivan:

Issued March 16, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6114.30.3070

Headings: 6114

Product description

The sample is being returned, as you requested. Style F99-02-032 is a woman’s “shoulder wrap” constructed from 60% polyester, 32% rayon, and 8% spandex knit fabric. The garment is worn on the upper part of the body, enclosing the shoulders and arms in a single tube. It has a boat neckline and a hemmed bottom.

CBP rationale

The applicable subheading for the top will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, of man-made fibers, other, women or girls.

Full text

NY D88074 March 16, 1999 CLA-2-61:RR:NC:WA:361 D88074 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Mr. William Sullivan Brokerage Compliance Manager MSAS Customs Logistics, Inc. 248-06 Rockaway Blvd. Jamaica, New York 11422 RE: The tariff classification of a woman’s “shoulder wrap” from Taiwan. Dear Mr. Sullivan: In your letter dated February 10, 1999, you requested a classification ruling a woman’s “shoulder wrap” on behalf of Newport News, Inc. The sample is being returned, as you requested. Style F99-02-032 is a woman’s “shoulder wrap” constructed from 60% polyester, 32% rayon, and 8% spandex knit fabric. The garment is worn on the upper part of the body, enclosing the shoulders and arms in a single tube. It has a boat neckline and a hemmed bottom. The applicable subheading for the top will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, of man-made fibers, other, women or girls. The rate of duty will be 15.5 percent ad valorem. The top falls within textile category designation 659. Based upon international textile trade agreements, products of Taiwan are subject to a visa requirement and quota restraints. The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. If you have any questions regarding the ruling, contact National Import Specialist Angela De Gaetano at 212-637-7029. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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