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NY 877383

September 10, 1992

CLA-2-64:S:N:N3:D-346 877383


TARIFF NO.: 6405.20.3090; 6304.91.0020; 6307.90.9986

Ms. Patricia Jones
Watkins Customs Brokers
P.O. Box 620395
Orlando, Florida 32862

RE: The tariff classification of crochet items from Brazil-Line of Demarcation.

Dear Ms. Jones:

In your letter dated August 3, 1992, received here on August 11, 1992, on behalf of Mr. Wayne Hamby, you requested a tariff classification ruling.

There are two pairs of baby booties. The one with a tiny embroidered rose (bootie A) has a "sole" which appears to be of the same crocheted piece of material as the "upper", but the spacing of the threads is very different and there is a thick edging of a gathered thread along the line along which the "sole" and "upper" meet. The other bootie (bootie B) has a separate, knotted, shiny, ribbon-like material that forms the lower 2/3 of the upper.

There is a pack of cotton, crocheted doilies. Each circular doily has a diameter of three inches. You state that the doilies are for use as coasters.

There is finally, in your words, "a bow tie used for decoration of a wine bottle neck".

You state, we presume in reference to all the samples, "The material is cotton." We note that the shiny, ribbon-like material in bootie B appears to consist of man-made fibers, so the port of entry should confirm the actual fiber by analysis of samples from the commercial shipments.

The applicable subheading for both booties, based on your statement, will be 6405.20.3090, Harmonized Tariff Schedule of the United States (HTS), which provides for infants' footwear, in which the outer sole's external surface is predominately other than rubber, plastics, leather or composition leather; in which the upper's external surface is predominately textile materials; which has a line of demarcation between the sole and upper; and in which the upper, by weight, predominately consists of vegetable fibers such as cotton or flax (linings, accessories and reinforcements excluded). The rate of duty will be 7.5 percent ad valorem.

The applicable subheading for the doilies will be 6304.91.0020, Harmonized Tariff Schedule of the Unites States (HTS), which provides for other furnishing articles, excluding those of heading 9404: other: knitted or crocheted...of cotton. The applicable duty rate will be 11.5 percent ad valorem.

The applicable subheading for the wine bottle neck will be 6307.90.9986, Harmonized Tariff Schedule of the United States (HTS), which provides for certain articles. The rate of duty will be 7 percent ad valorem.

The crocheted doilies fall within textile category designation 369. Based on international textile trade agreements, products of Brazil may be subject to quota restraints and visa requirements.

Products of Brazil in HTS 6307.90.9986 are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraints Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire

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