The tariff classification of a knit capelet from China.

NY K81582 December 17, 2003 CLA-2-61:RR:NC:3:353 K81582 CATEGORY: Classification TARIFF NO.: 6117.10.2030 Mr. Trace Garrett Target Customs Brokers, Inc. 1000 Nicollet Mall TPN-0430 Minneapolis, MN 55403 RE: The tariff classification of a knit capelet from China. Dear Mr. Garrett: In your letter dated, December 1, 2003, on behalf of Target Stores, you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, style TP03316 is a knit 100% acrylic capelet. The item is put on over the head, covers the wearer’s shoulders and has fringed edges. The applicable subheading for style TP03316 will be 6117.10.2030, 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 man-made fibers, other. The 2003 rate of duty will be 11.4 percent ad valorem. The 2004 rate of duty will be 11.3 percent ad valorem. China is a member of the World Trade Organization (WTO), and style TP03316 is not 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