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

N117356 August 20, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Jennifer Caldwell Golden Too Inc. 1410 Broadway, 8th Fl New York, NY 10018 RE: The tariff classification of a woman’s hooded shrug from China. Dear Ms. Caldwell: In your letter dated July 30, 2010, you requested a tariff classification ruling for a woman’s shrug. The submitted sample, Style #9P821, is a woman’s upper body garment referred to as a “shrug”. The garment is constructed from 100% acrylic knit fabric. The garment features a full front opening with no means of closure, and a back that extends approximately 16 inches in length. The garment does not reach the waist, has shoulder coverage and essentially no front coverage. We are returning your sample as you requested. The applicable subheading for the shrug, Style 9P821 will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), 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