The tariff classification of a dickey from China

N150615 March 23, 2011 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6117.80.9540 Ms. Janet Pendris Hampton Direct 291 Hurricane Lane P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a dickey from China Dear Ms. Pendris: In your letter dated February 24, 2011, you requested a tariff classification ruling. The samples will be returned to you. Items 68932 (white fabric) and 68934 (black fabric) are dickies composed of 100 percent polyester lace-like knit fabric. The items are identical in style, cover the neckline, and measure approximately 14 ½ inches long by 13 inches wide. The applicable subheading for the dickies will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted…parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other." The rate of duty will be 14.6 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 the 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 the National Import Specialist at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division