The tariff classification of a woman’s scarf, sweater and mitts from Korea

NY L84799 May 24, 2005 CLA-2-61:RR:NC:TA:359 L84799 CATEGORY: Classification TARIFF NO.: 6117.10.2030; 6110.30.3020; 6116.93.8800 Ms. Jennifer Caldwell Golden Too, Inc. 1410 Broadway, 8th Floor New York, NY 10018 RE: The tariff classification of a woman’s scarf, sweater and mitts from Korea Dear Ms. Caldwell: In your letter dated May 5, 2005 you requested a tariff classification ruling. Your samples are being returned as requested. You submitted style number 5577 that consists of a woman’s rectangular scarf with tassels, a sweater, and mitts. Each item is constructed from 100% acrylic, knit fabric. The outer surface of the sweater measures 9 or fewer stitches per 2 centimeters in the horizontal direction. Style 5577, the scarf, is rectangular in shape and features tassels on each end. Style 5577, the sweater, features a turn-down ribbed turtleneck collar and long sleeves. Style 5577, the mitts, feature rib knit cuffs with extended tasseled braids. The applicable subheading for the scarf will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories parts of garments or of clothing accessories: scarves: of man-made fibers: other. The rate of duty will be 11.3% ad valorem. The HTS subheading for the sweater will be 6110.30.3020, which provides for sweaters, knitted: of man-made fibers: other: other: women’s. The rate of duty will be 32% ad valorem. The HTS subheading for the mitts will be 6116.93.8800, which provides for gloves, mittens and mitts, knitted: of synthetic fibers: other: other: without fourchettes. The rate of duty will be 18.6% ad valorem. The scarf falls within textile category designation 659. The sweater falls in category 646. The mitts fall in category 631. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Camille R. Ferraro at 646-733-3049. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division