CLA-2-61:OT:RR:NC:N3:361
Ms. Moncy Nabors
JC Penney Purchasing Corporation
6501 Legacy Drive MS 2216
Plano, TX 75024
RE: The tariff classification of a shawl from China
Dear Ms. Nabors:
In your letter dated May 24, 2017, you requested a tariff classification ruling. The sample will be returned to you, as requested.
Style 156880 scenario A is a shawl-style garment composed of 90 percent nylon, and 10 percent spandex lace-like knit fabric. The garment features a front V-neckiline with no means of closure, a round back neckline, a fringed bottom composed of 100 percent polyester, a left 3/4 inch sleeve that opens from the sleeve to the bottom of the garment, and a full opening on the right side that extends from the shoulder to the bottom of the garment. The garment extends from the shoulder to the knee.
Style 156880 scenario B is a shawl-style garment composed of 90 percent nylon, and 10 percent spandex lace-like knit fabric. The garment features a front V-neckiline with no means of closure, a round back neckline, a fringed bottom composed of 100 percent polyester that measures approximately 5 inches in width, and full openings on both sides from the shoulder to the bottom of the garment. The garment extends from the shoulder to the knee.
You suggested classification of style 156880 in scenario B under subheading 6117.10.2030, Harmonized Tariff Schedule of United States (HTSUS) which provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments of clothing accessories: of man-made fibers, other. The size of the item and the amount of coverage provided to the wearer does not resemble the amount of coverage typically afforded by a shawl in that it extends beyond the mid-upper body.
The applicable subheading for Style 156880 scenario A and B will 6114.30.3070 HTSUS, which provides for “Other garments, knitted or crocheted: Of man-made fibers: Other: Other: Women’s or girls’.” The rate of duty will be 14.9 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 https://hts.usitc.gov/current.
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 Antoinette Peek-Williams at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division