K88336 K8 Ruling Active

The tariff classification of a capelet from China.

Issued August 20, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6117.10.1000

Headings: 6117

Product description

The sample will be returned to you as requested. The submitted sample, style 21B8H15108 is a capelet/shawl made of knit 53% wool and 42% acrylic fabric with rabbit fur that encircles the garment in alternate rows with the knit portion. The fur portion makes up approximately 45% of the surface area of the garment and the knit portion covers about 55% of the garment. The capelet does not reach the elbow or the waist and has a full front opening with a ribbon tie.

CBP rationale

The applicable subheading for the capelet/shawl, style 21B8H15108 will be 6117.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Shawls, …and the like: Of wool or fine animal hair.

Full text

NY K88336 August 20, 2004 CLA-2-61:RR:NC:3:353 K88336 CATEGORY: Classification TARIFF NO.: 6117.10.1000 Ms. Melissa Fox Barthco Int’l., Inc. 721 Chestnut St. Philadelphia, PA 19106 RE: The tariff classification of a capelet from China. Dear Ms. Fox: In your letter dated August 6, 2004, on behalf of Jones Apparel Group, you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, style 21B8H15108 is a capelet/shawl made of knit 53% wool and 42% acrylic fabric with rabbit fur that encircles the garment in alternate rows with the knit portion. The fur portion makes up approximately 45% of the surface area of the garment and the knit portion covers about 55% of the garment. The capelet does not reach the elbow or the waist and has a full front opening with a ribbon tie.  The applicable subheading for the capelet/shawl, style 21B8H15108 will be 6117.10.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for "Shawls, …and the like: Of wool or fine animal hair." The duty rate will be 9.6% ad valorem. There are no quota or visa requirements 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

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