CLA-2-61:OT:RR:NC:N3:348
Ms. Michele Swab
Shear Enterprises, LLC.
12120 28th Street North
St. Petersburg, FL 33547
RE: The tariff classification of a women’s scarf from China
Dear Ms. Swab:
In your letter dated July 2, 2018, you requested a tariff classification ruling. The item is being retained by our office.
The submitted sample, identified as Style # 6226 , is constructed of 65% polyester, 30% rayon and 5% spandex knit fabric. Style # 6226 is a multifunctional layering piece that can be worn in different ways. The item measures approximately 60” in length and 14 ½” in width. It features a faux fur trim and 7 metal snap closures on each side. When snapped, the item can be worn as an upper body garment. The snaps create sleeves, with the wearer’s arms extended through the openings and covering the wearer’s back. This item may also be worn wrapped around the neck or shoulders as a shawl or scarf.
The item is classifiable under tariff headings 6114 (other garments) and 6117 (shawls and scarves). Since style # 6226 is classifiable under two headings, application of GRI 3(a) must be applied. GRI 3(a) states that the heading providing the most specific descritpoin is to be preferred to a heading which provides a more general description. In this case, heading 6117 provides the most specific description for style # 6226.
The applicable subheading for style # 6226 will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories, knitted or crocheted…Shawls, scarves, mufflers, veils and the like…Of man-made fibers.” The rate of duty will be 11.3 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 the 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 Rosemarie Hayward via email at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division