us-cbp-cross-rulings-hq-086363•HQ 086363: Indian Folklore Exemption
HQ 086363: Indian Folklore Exemption
us-cbp-cross-rulings-hq-086363HQ 086363: Indian Folklore ExemptionGuidance
Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.
HQ 086363
April 25, 1990
CLA-2 CO:R:C:G 086363 JS
CATEGORY: Classification
Mr. Eric Jones
Eric Jones Customs Brokerage
5777 W. Century Blvd.
Suite 380
Los Angeles, CA 90045
RE: Indian Folklore Exemption
Dear Mr. Jones:
This is in reply to your letter of January 17, 1990, on
behalf of Boom Club Inc., concerning the tax exempt status of
Indian folklore apparel.
FACTS:
The merchandise at issue are two pair of ladies' 100 percent
rayon woven tie-dyed pants. Style no. A-638 has a drawstring
running through the hem at the waist, two hidden side pockets,
and full cut legs which taper at the ankles. Style no. A-626 has
an elasticized waistband with a drawstring running through it,
two hidden side pockets, and full cut legs which taper at the
ankles. The samples will be returned under separate cover, as
requested.
ISSUE:
Whether the merchandise at issue qualifies as Indian
folklore for quota exempt status pursuant to the United States
and India Bilateral Textile Agreement?
LAW AND ANALYSIS:
In order for a product of India to acquire exempt status
under the United States and India Bilateral Textile Agreement, it
must be included within Annex D of the Agreement, which covers
traditional folklore handicraft textile products made in certain
cottage industries of India.
The subject garments are not included among those identified
in the referenced Annex. Based on the bilateral trade agreement
referenced above, such products of India are subject to visa
requirements and quota restraints.
Your sample is being returned to you as requested.
Sincerely,
Jerry Laderberg
Acting Director
Commercial Rulings Division
Enclosure
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