CBP Ruling J87187 — The tariff classification of shawl-like clothing accessory from India.

Tariff classification

Headings: 6214

Product description

As requested, the sample will be returned to you. The submitted sample, called a Style Number 0742 women’s woven top, is constructed of woven 100% polyester sheer fabric. The item measures approximately 36 inches square with no sleeves and has a round neck opening at the center. The item features a decorative fringe, and is designed so that the edge points of the square cover the elbows, and front and back of the upper torso. The sheer fabric is not sufficient for protection from the elements; therefore, the item is not considered a garment of 6202. The item is considered a shawl-like clothing accessory.

CBP rationale

LLC, you requested a classification ruling. As requested, the sample will be returned to you. The submitted sample, called a Style Number 0742 women’s woven top, is constructed of woven 100% polyester sheer fabric. The item measures approximately 36 inches square with no sleeves and has a round neck opening at the center. The item features a decorative fringe, and is designed so that the edge points of the square cover the elbows, and front and back of the upper torso. The sheer fabric is not sufficient for protection from the elements; therefore, the item is not considered a garment of 6202. The item is considered a shawl-like clothing accessory. The applicable subheading for Style Number 0742 will be 6214.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Shawls, scarves, mufflers, veils and the like: Of synthetic fibers.” The duty rate will be 5.3% ad valorem. Style Number 0742 falls within textile category designation 659. India is a member of the World Trade Organization (WTO), and the shawl-like clothing accessory is not currently subject to quota or the requirements of a visa.

Full text

NY J87187 September 5, 2003 CLA-2-62:RR:NC:3:353 J87187 CATEGORY: Classification TARIFF NO.: 6214.30.0000 Ms. Janice Fortin American Shipping Company Inc. 140 Sylvan Avenue Englewood Cliffs, NJ 07632 RE: The tariff classification of shawl-like clothing accessory from India. Dear Ms. Fortin: In your letter dated August 18, 2003, on behalf of Alarmex Holding LLC, you requested a classification ruling. As requested, the sample will be returned to you. The submitted sample, called a Style Number 0742 women’s woven top, is constructed of woven 100% polyester sheer fabric. The item measures approximately 36 inches square with no sleeves and has a round neck opening at the center. The item features a decorative fringe, and is designed so that the edge points of the square cover the elbows, and front and back of the upper torso. The sheer fabric is not sufficient for protection from the elements; therefore, the item is not considered a garment of 6202. The item is considered a shawl-like clothing accessory. The applicable subheading for Style Number 0742 will be 6214.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for “Shawls, scarves, mufflers, veils and the like: Of synthetic fibers.” The duty rate will be 5.3% ad valorem. Style Number 0742 falls within textile category designation 659. India is a member of the World Trade Organization (WTO), and the shawl-like clothing accessory is not currently subject to quota or the requirements of a 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

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