Base
J839812003-05-23New YorkClassification

The tariff classification of a hat and glove set from Taiwan.

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Summary

The tariff classification of a hat and glove set from Taiwan.

Ruling Text

NY J83981 May 23, 2003 CLA-2-65:RR:NC:3:353 J83981 CATEGORY: Classification TARIFF NO.: 6505.90.6090 Mr. Charles D. Ashear Paris Asia, Ltd. 350 Fifth Ave., Fl. 70 New York, NY 10118 RE: The tariff classification of a hat and glove set from Taiwan. Dear Mr. Ashear: In your letter dated April 29, 2003 you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, style 8302004 is a hat and glove set made of knit acrylic fabric. The watch cap style hat features a turned cuff with a sequin applique and is not in part of braid. The gloves are knit acrylic fabric, full fingered, without fourchettes and features a rib knit cuff and a sequin applique. Neither article imparts the essential character of the set, which will be classified in accordance with GRI 3 (c) under the heading that occurs last in numerical order in the HTS. The applicable subheading for the Hat and Glove Set will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTS), which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric…whether or not lined or trimmed: Other: Of man-made fibers: Knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other.” The duty rate will be 22 cents/kg + 7.7% ad valorem. The hat falls within textile category designation 659. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa. The gloves are a member of the World Trade Organization (WTO). Although the hat is subject to quota and the requirements of a visa, the gloves in the set are not subject to quota or 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 Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.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