The tariff classification of a woman’s shrug from China.

N049865 February 20, 2009 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Melissa Stanczak Ballet Makers, Inc. 1 Campus Road Totowa, NJ 07512 RE: The tariff classification of a woman’s shrug from China. Dear Ms. Stanczak: In your letter dated January 20, 2009, you requested a tariff classification ruling for a woman’s knit shrug. The submitted sample, Style #NTK300, is a woman’s upper body garment referred to as a “shrug”. The garment is constructed from 74% acrylic, 24% polyamide and 2% spandex knit fabric, and features long sleeves, a full front opening with no means of closure, and a back that extends approximately 12 inches in length. The garment has shoulder coverage and essentially no front coverage. We are returning your sample as you requested. The applicable subheading for Style NTK300 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other garments, knitted or crocheted of man-made fibers, other, other, women’s. The rate of duty will be 14.9% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division