The tariff classification of a shawl from India.

N102037 May 7, 2010 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6117.10.2030 Ms. Nicole Watson Cornerstone Brands, Inc. 5568 West Chester Road West Chester, OH 45069 RE: The tariff classification of a shawl from India. Dear Ms. Watson: . In your letter dated April 15, 2010, on behalf of Garnet Hill, you requested a tariff classification ruling. The sample will be returned to you The submitted sample, Item Number 23406 Lace Scarf, is a trapezoid-shaped four-sided shawl with approximately 70-inch and 24-inch parallel sides connected by 30-inches sides. Although you state that the item is constructed of woven fabric, examination reveals knit construction. The shawl is made up of two panels, a knit wool fabric triangular panel that measures approximately 46-inches by 30-inches by 30-inches, and a knit polyester lace-like fabric diamond-shaped panel that measures approximately 30-inches by 24-inch inches. Portions of the shawl are trimmed with cotton lace-like fabric with a fringe that measures approximately 5½-inches in length. The item is designed to be worn around the shoulders with the knit lace-like fabric at the front of the body. The knit lace-like fabric is the most visible component, supplies a decorative visual effect, and imparts the essential character of the shawl. The applicable subheading for the Item Number 23406 Lace Scarf (shawl) 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 fibers, Other.” The rate of duty 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