CLA-2-61:RR:NC:3:353 L80953

Mr. Michael Lambert
Limited Brands Logistics Services
Four Limited Parkway
Reynoldsburg, OH 43068-5300

RE: The tariff classification of a knit shawl-like garment from China

Dear Mr. Lambert:

In your letter dated, November 18, 2004, on behalf of Henri Bendel Inc., you requested a tariff classification ruling. As requested, the sample will be returned to you.

Your submitted sample, style S05WSKD34, is a knit 100% cashmere shawl-like garment. The rectangular garment is 71 inches in length and 20 inches in width. It is sewn together 10 inches at the quarter mark of the length. The garment pulls over the head, covers the back and shoulders and does not reach the waist in the back.

The applicable subheading for style S05WSKD34 will be 6117.10.1000, 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 wool or fine animal hair. The rate of duty will be 9.6 percent 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