CLA-2-61:RR:NC:3:353 L81427

Ms. Linda Quinn
Stonepath Logistics
980 Lone Oak Rd., Suite 134
EAGAN, MN 55121

RE: The tariff classification of a shawl from Hong Kong.

Dear Ms. Quinn:

In your letter dated December 1, 2004 you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample, style 1840 is a shawl-like item composed of knit cotton fabric. The item does not extend to the waist and has an opening for the head. At the middle of the neckline there is a self-tie.

The applicable subheading for the shawl-like item will be 6117.10.6010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other made up clothing accessories, knitted or crocheted…Shawls, scarves, mufflers, mantillas, veils and the like: Other, Of cotton." The duty rate will be 9.5% ad valorem.

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