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NY F80385

December 28, 1999

CLA-2-61:RR:NC:3:353 F80385


TARIFF NO.: 6117.80.9540

Ms. Jennifer Lo
Sources International
Div. First World Source & Supply, Inc.
1901 E. Lambert Road, Suite 207
La Habra, CA 90631

RE: The tariff classification of Neoprene Shotgun Shell Carrier from Taiwan.

Dear Ms. Lo:

In your letter dated November 24, 1999, received in this office December 1, 1999, you requested a classification ruling.

The submitted sample is called a Neoprene Shotgun Shell Carrier, which is constructed of neoprene that is covered by knit 100% polyester fabric with a camouflage design. The item is worn around the waist, is designed to hold 25 individual shotgun shell cartridges, and features a textile web and plastic buckle.

Neoprene covered on both sides with knit fabric is considered a textile. The Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUSA by offering guidance in understanding the scope of the headings and General Rules of Interpretation (GRIs). The ENs for heading 61.17, “Other Made Up Clothing Accessories,” state that “The heading covers, inter alia: (4) Belts of all kinds (including bandoliers) and sashes (e.g., military or ecclesiastical)”

The applicable subheading for the Neoprene Shotgun Shell Carrier will be 6117.80.9540, 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: Other accessories: Other: Other... Of man-made fibers: Other.” The duty rate will be 15% ad valorem for the years 1999 and 2000.

The Neoprene Shotgun Shell Carrier 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 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 Kenneth Reidlinger at 212-637-7084.


Robert B. Swierupski

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