The tariff classification of a woman’s sweater and scarf set from Korea

NY J82513 April 14, 2003 CLA-2-61:RR:NC:TA: 359 J82513 CATEGORY: Classification TARIFF NO.: 6110.30.3020 Mr. Joseph R. Hoffacker Barthco Trade Consultant 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of a woman’s sweater and scarf set from Korea Dear Mr. Hoffacker: In your letter dated March 28, 2003, on behalf of Golden Touch, Inc., 1410 Broadway, 8th Floor, New York, NY 10018, you requested a tariff classification ruling. The submitted sample, style “Scarf Set”, is comprised of a woman’s 100% acrylic 2x2 rib knit and a long rectangular scarf. The outer surface of the sweater measures 9 or fewer stitches per 2 centimeters in the horizontal direction. The sweater features a round neckline and long sleeves. The scarf is constructed from 100% acrylic 2x2 rib knit fabric and features fringed ends. Although the sweater and scarf are to be sold together as a retail set, they are different in that the color of the two items does not match. The sweater and scarf are considered a set. The essential character is given by the sweater, Harmonized Tariff Schedule of the United States (HTS), General Rules of Interpretation (GRI), Rule 3, noted. Your samples are being returned as requested. The applicable subheading for the sweater and scarf set will be 6110.30.3020, Harmonized Tariff Schedule of the United States (HTS), which provides for sweaters, knitted: of man made fibers: other…other: sweaters: women’s. The duty rate will be 32.2% ad valorem. Although the set is classified under one (HTS) subheading, each item in the set requires a separate visa. The sweater falls within textile category designation 646. The scarf falls in category 659. Based upon international textile trade agreements category 646 from Korea is subject to quota and the requirement of a visa. Scarves from Korea are neither subject to quota nor 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 Mike Crowley at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division