The tariff classification of a Glove & Scarf Set from Taiwan

NY E85819 August 25, 1999 CLA-2-61:RR:NC:TAB:354 E85819 CATEGORY: Classification TARIFF NO.: 6117.10.2030 Mr. John B. Pellegrini Ross & Hardies Park Avenue Tower 65 East 55th Street New York, NY 10022-3219 RE: The tariff classification of a Glove & Scarf Set from Taiwan Dear Mr. Pellegrini: In your letter dated August 11, 1999, on behalf of Paris Accessories, Inc., you requested a classification ruling. The submitted sample, style no. 83-602-00SP, is a ladies glove and scarf set of man-made fibers. The string knit glove and knit scarf are constructed from chenille yarn and match in color. The items will be packaged and sold at retail as a set. Based upon Section XI note 13 of the Harmonized Tariff Schedule and General Rule 3 for the interpretation of the Harmonized System (GRI) the items meet the definition of “goods put up in sets for retail sale.” Since neither the scarf nor pair of gloves imparts the essential character of this set, under GRI 3(c) the set will be classified under the heading for the scarf. The applicable subheading for style 83-602-00SP will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories, knitted or crocheted; . . .shawls, scarves, . . .and the like: of man-made fibers, other. The duty rate for the set will be 11.6 percent ad valorem. The textile restraint category for the scarf is 659. For textile restraint purposes, the gloves are reported in subheading 6116.93.8800, HTS. The textile restraint category for the gloves is 631. Based upon international textile trade agreements products of Taiwan 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 Brian Burtnik at 212-637-7083. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division