CLA-2-61 OT:RR:NC:N3:353
Mr. Jeffrey Victoria
Ann Taylor Inc.
7 Times Square, 11th Floor
New York, NY 10036
RE: The tariff classification of scarves from China.
Dear Mr. Victoria:
In your letter dated December 14, 2012, you requested a tariff classification ruling.
You submitted a sample, identified as style 912464, which is described as a woman’s knit 100% cashmere infinity loop scarf. The scarf is tubular and measures approximately 16 inches in width by 60 inches in length. The scarf slips over the head and can be worn around the neck.
You submitted a sample, identified as style 912470, which is described as a woman’s woven 100% rayon infinity loop scarf. The scarf is tubular and measures approximately 16 inches in width by 70 inches in length. The scarf slips over the head and can be worn around the neck.
The samples will be returned to you as requested.
The applicable subheading for style 912464 will be 6117.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories, knitted or crocheted…of wool or fine animal hair.” The rate of duty will be 9.6 percent ad valorem.
The applicable subheading for style 912470 will be 6214.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Shawls, scarves, mufflers, veils and the like …of artificial fibers.” The rate of duty will be 5.3 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Kimberly Praino at (646) 733-3053.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division