CLA-2-62:RR:NC:N3:353
Ms. Christine Lanoue
Talbots Import, LLC
1 Talbots Dr.
Hingham, MA 02043
RE: The tariff classification of a scarf from Korea.
Dear Ms. Lanoue:
In your letter dated July 2, 2007, you requested a classification ruling. The sample will be returned to you.
The submitted sample, Style 8-SUMSILK is made of woven 10mm silk twill fabric. The scarf measures approximately 4” x 66” and will be worn on the waist or around the neck.
Style 8-SUMSILK is classifiable as a scarf in heading 6214 and as an other clothing accessory in heading 6217. General Rule of Interpretation 3 (a) states that “When…goods are, prima facie, classifiable in two or more headings…3 (a) The heading which provides the most specific description shall be preferred to headings providing a more general description…” Therefore, Style 8-SUMSILK is classified as a scarf.
The applicable subheading for Style 8-SUMSILK will be 6214.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Shawls, scarves, mufflers, mantillas, veils and the like: Of silk or silk waste: Containing 70 percent or more by weight of silk or silk waste." The duty rate will be 1.2% 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 Kenneth Reidlinger at 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division