CLA-2-61:RR:NC:3:353 I86758

Mr. Andy Ross
Ross Glove Co.
P.O. Box 209
Sheboygan, WI 53082

RE: The tariff classification of a knit fleece scarf and headband from China.

Dear Mr. Ross:

In your letter dated October 9, 2002, you requested a tariff classification ruling.

You have submitted two samples. Style EBPS1, is a knit fleece scarf made from 100% polyester fiber fabric. The scarf is approximately 60 inches in length and 11 inches in width. The scarf features fringed ends.

Style EBPB1 is a knit fleece headband made from 100% polyester fiber fabric. The applicable subheading for style EBPS1 will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing or accessories, knitted or crocheted; knitted or crocheted parts of garments or clothing accessories: shawls, scarves, mufflers, mantillas, veils and the like: of man-made fibers, other. The rate of duty will be 11.4 percent ad valorem.

The applicable subheading for style EBPB1 will be 6117.80.8500, 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 clothing accessories: other accessories: other: headbands, ponytail holders and similar articles. The rate of duty will be 14.8 percent ad valorem.

China is a member of the World Trade Organization (WTO), and style EBPS1 is not subject to quota or the requirements of a visa.

Style EBPB1 is not subject to quota or the requirements of visa.

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