The tariff classification of a tuxedo shirt and accessories from Korea

NY F88077 June 21, 2000 CLA-2-62:RR:NC:WA:355 F88077 CATEGORY: Classification TARIFF NO.: 6205.30.2030 Mr. Benjamin B. Park B & H Customs Services, Inc. 150-40 183rd Street, #224 Jamaica, NY 11413 RE: The tariff classification of a tuxedo shirt and accessories from Korea Dear Mr. Park: In your letter dated June 13, 2000, you requested a classification ruling upon behalf of K and G Men’s Center, Inc. The merchandise consists of a box containing a tuxedo styled shirt, a cummerbund, a bow tie, cuff links and a set of shirt studs. The shirt is made of 65/35 polyester cotton fabric. It features a pleated shirt front, long sleeves with placketed cuffs, a stand up collar, and a seven button frontal opening. The shirt has buttons sewn to both the front shirt placket and the cuffs. Packaged with the shirt is a cummerbund made of 100 percent polyester fabric, a bow tie made of the same fabric, a set of cuff links made of base metal and shirt studs made of the same metal. The items are packaged together and intended to be sold at retail as a set. The applicable subheading for the shirt and accessories meets the qualifications of "goods put up in sets for retail sale". The components of the set consist of at least two different articles, which are, prima facie, classifiable in different headings. They are put together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. The shirt imparts the essential character of the set. The applicable subheading for the shirt and accessories will be 6205.30.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for men’s or boys’ shirts, of man-made fibers, other, dress, other, men’s. The duty rate will be 29.8 cents/kg plus 26.5 percent ad valorem. The shirt falls within textile category designation 640. The cummerbund and tie fall within textile category designation 659 Based upon international textile trade agreements products of Korea 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 Camille Ferraro at 212-637-7082. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division