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

N133944 December 15, 2010 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: Classification TARIFF NO.: 6114.20.0060 Mr. Jimmy Ching Dress Barn/Maurices 30 Dunnigan Drive Suffern, NY 10901 RE: The tariff classification of a woman’s shrug from China. Dear Mr. Ching: In your letter dated November 19, 2010, you requested a tariff classification ruling for a woman’s knit shrug. The submitted sample, Style #7070, is a woman’s shrug. The garment is constructed from 100% cotton knit open-work fabric. The garment does not reach the waist and features short sleeves, a full front opening with no means of closure, a back that extends approximately 18½ inches in length, and a rib knit bottom. The garment has shoulder coverage and essentially no front coverage. We are returning your sample as you requested. The applicable subheading for Style 7070 will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted of cotton, Other: Women’s or girls’. The rate of duty will be 10.8% 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