t291 Hurricane Lane P.O. Box 1199Williston, Vermont 05495

N099327 April 23, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6117.10.2030 Ms. Janet Pendris Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, Vermont 05495 Dear Ms. Pendris: In your letter dated March 25, 2010, you requested a tariff classification ruling. The sample will be returned to you. The Item 68164 Neck Warmer Scarflette/Black is a scarf made of knit fleece 100 percent polyester fabric. The scarf will also be imported in Items 68160 Navy and 68162 Grey. The item features a hole at one end to pull the other end through for a comfortable secure fit. The scarf measures approximately 33 ½ inches long and 5 inches wide. The applicable subheading for Items 68164 Black, 68160 Navy and 68162 Grey, Neck Warmer Scarflette will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted…Shawls, scarves, mufflers, mantillas, veils and the like: Of man-made, Other." The duty rate will be 11.3 percent 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 Kenneth Reidlinger at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division