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NY 813955

September 6, 1995

CLA-2-61:S:N:N5:353 813955


TARIFF NO.: 6117.90.9080, 6117.90.9090

Mr. Bill Poetter
Outer Banks
Jasper textiles, Inc.
P.O. Box 2519
Lumberton, NC 28358

RE: The tariff classification of collars and cuffs from Costa Rica.

Dear Mr. Poetter:

In your letter dated August 7, 1995, you requested a classification ruling.

The samples submitted are rolls of knitted fabric with a separating thread marking lines of demarcation for collars and cuffs. The rolls of fabric are manufactured in the United States and sent to Costa Rica for separation. The collars and cuffs are separated by means of clipping one end of the thread and pulling it through to separate the collars and cuffs. The product imported into the United States will be collars and cuffs consisting of 100% cotton and 50/50 cotton and man-made fiber blend of knit fabric.

The applicable subheading for the 100% cotton knit collars and cuffs will be 6117.90.9080, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Parts: Other, Other: Of cotton.

The applicable subheading for the 50/50 cotton, man-made fiber blend will be 6117.90.9090, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories,...: Parts: Other, Other: Of man-made fibers. The duty rate for these cotton and 50% cotton/50% man-made fiber blend will be 15.4 percent ad valorem.

These items may qualify for subheading 9802.00.5060, HTS, which provides for articles returned to the United States after having been exported to be advanced in value or improved in condition by any process of manufacture or other means: Articles exported for repairs or alterations: Other, Other: Other upon compliance with all applicable regulations. The duty will be upon the value of the repairs or alterations.

The 100% cotton collars and cuffs fall within textile category designation 359 and the 50% cotton/50% man-made blend fall within the textile category 659. Based upon international textile trade agreements products of Costa Rica are not subject to quota and the requirement of a visa.

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. 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 (Restraint 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
Area Director
New York Seaport

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