L84711 L8 Ruling Active

The tariff classification of a capelet and muff set from the Philippines

Issued May 17, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6111.30.5070

Headings: 6111

Product description

Submitted style 2127, manufactured from knitted pile fabric of 100% polyester, is comprised of a hooded capelet, fastening together at the front by means of one button at the center of the neckline, and slit at the lower portion of each of the fronts for arm placement; and of a matching muff.

CBP rationale

the applicable subheading for this style will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories, knitted…, of synthetic fibers, other, other, other.

Full text

NY L84711 May 17, 2005 CLA-2-61:RR:NC:TA:358 L84711 CATEGORY: Classification TARIFF NO.: 6111.30.5070 Gayle E. Williams Sears, Roebuck and Co. Dept. 733IMP—D5—257BB 3333 Beverly Road Hoffman Estates, IL 60179 RE: The tariff classification of a capelet and muff set from the Philippines Dear Ms. Williams: In your letter dated May 2, 2005 you requested a classification ruling. Submitted style 2127, manufactured from knitted pile fabric of 100% polyester, is comprised of a hooded capelet, fastening together at the front by means of one button at the center of the neckline, and slit at the lower portion of each of the fronts for arm placement; and of a matching muff. You state that the items will be marketed together and sold together as a set. In infants’ sizing the applicable subheading for this style will be 6111.30.5070, Harmonized Tariff Schedule of the United States (HTS), which provides for babies’ garments and clothing accessories, knitted…, of synthetic fibers, other, other, other. The duty rate will be 16 percent ad valorem. A ruling cannot be issued for this style in larger sizes without the submission of a sample for evaluation. In sizing for infants this style falls within textile category designation 239. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Kirschner at 646-733-3048. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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