K88682 K8 Ruling Active

The tariff classification of a leather and textile shawl from China.

Issued September 1, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6117.10.2030

Headings: 6117

Product description

As requested, the sample will be returned to you. The submitted sample, Design No. BEPC-P-002, is constructed of leather and crocheted rayon. The patchwork-style shawl is triangular in shape and measures approximately 90 x 48 x 48 inches. Neither the leather, classifiable under heading 4203, nor the rayon, classifiable under heading 6117, imparts the essential character to the shawl. Following General Rule of Interpretation (GRI) 3 (c), it will be classified under the heading which occurs last in numerical order in the HTS.

CBP rationale

The applicable subheading for the Design No. BEPC-P-002 shawl will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories…Shawls, scarves, mufflers, mantillas, veils and the like: Of man-made fibers, Other.

Full text

NY K88682 September 1, 2004 CLA-2-61:RR:NC3:353 K88682 CATEGORY: Classification TARIFF NO.: 6117.10.2030 Mr. Rico Law BEPC Limited 15761 Tapia Street Irwindale, CA 91706 RE: The tariff classification of a leather and textile shawl from China. Dear Mr. Law: In your letter dated August 13, 2004 you requested a tariff classification ruling. As requested, the sample will be returned to you. The submitted sample, Design No. BEPC-P-002, is constructed of leather and crocheted rayon. The patchwork-style shawl is triangular in shape and measures approximately 90 x 48 x 48 inches. Neither the leather, classifiable under heading 4203, nor the rayon, classifiable under heading 6117, imparts the essential character to the shawl. Following General Rule of Interpretation (GRI) 3 (c), it will be classified under the heading which occurs last in numerical order in the HTS. The applicable subheading for the Design No. BEPC-P-002 shawl will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories…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 restrictions 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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