The tariff classification of a Jewish religious item from China.

NY H88486 April 8, 2002 CLA-2-61:RR:NC:3:353 H88486 CATEGORY: Classification TARIFF NO.:6114.20.0005, 9810.00.9000 Mr. Al Dwek T S Group Inc. 109 Phillips Avenue Deal, NJ 07723 RE: The tariff classification of a Jewish religious item from China. Dear Mr. Dwek: In your letter dated February 25, 2002, received in this office on March 8, 2002, you requested a tariff classification ruling. As you requested, the sample will be returned to you. The imported item is called a Talit Katan and is constructed of knit 100% cotton fabric. The garment has a hole cut in the center with a V neck and reaches slightly longer than waist length. The front and back panels, which measure approximately 20 inches wide and 28 inches long, are not attached at the sides. However, on each open side there is a single metal snap, which allows the front and back panels to be connected, thus making the garment form-fitting. There are four knotted tassels with fringe, also of cotton, that have been inserted through premade holes, one at each of the lower corners of each panel. The garment with the four tassel holes, but without the tassels, will be made in China and exported to Israel. There the tassels will be inserted into the premade holes and knotted. The garment will then be exported to the United States. The applicable subheading for the Talit Katan will be 6114.20.0005, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other garments, knitted or crocheted: Of cotton, Tops: Men's or boys'.” The general rate of duty will be 10.9%. The textile category designation is 338. You inquire as to the Talit Kaman’s eligibility for duty free treatment under 9810.00.9000. The Talit Katan is a prayer shawl that is incomplete and unusable for its intended purpose without the tassels (tzizit), and if imported without the specially knotted tassels and fringe, is not eligible for duty free treatment. However, the Talit Katan imported with the specially knotted tassels and fringe properly attached is eligible for duty-free treatment under subheading 9810.00.9000, HTSUSA, the provision for “Prayer shawls, bags for the keeping of prayer shawls and headwear of a kind used for public or private religious observances, whether or not any of the foregoing is imported for the use of a religious institution.” The rate of duty is Free. The appropriate ten-digit classification given in the previous paragraph must be stated as well, for statistical purposes. Currently no visa or quota restrictions are applicable. 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 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division