The tariff classification of a "Magic Head Scarf" from China.

NY K84066 April 6, 2004 CLA-2-61:RR:NC:3:353 K84066 CATEGORY: Classification TARIFF NO.: 6117.10.2030 Mr. Alvin Chow US JHI Corporation 2224 Evergreen Rd, STE #2 Middleton, WI 53563 RE: The tariff classification of a “Magic Head Scarf” from China. Dear Mr. Chow: In your letter dated March 5, 2004 you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample is an Item H011 Green Magic Head Scarf constructed of loosely knit 100% polyester fabric. The tubular item is approximately 72 inches long; it is 5 inches wide at the center and 12 inches wide at the end. Literature shows that the item has multiple uses including a hood and arm warmer. However, the large majority of the uses pictured in the literature involve use as a type of scarf, shawl or accessory capelet. The applicable subheading for the Item H011 Green Magic Head Scarf will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted…Shawls, scarves, mufflers, mantillas, veils and the like: Of man-made fibers, Other.” The rate of duty will be 11.3% ad valorem. There are no quota or visa restrictions on this merchandise. 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