The tariff classification of a scarf from China.

N188675 October 20, 2011 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6117.10.2030 Ms. Janet Pendris Hampton Direct, Inc. 291 Hurricane Lane Williston, VT 05495 RE: The tariff classification of a scarf from China. Dear Ms. Pendris: In your letter dated September 16, 2011, but received on October 13, 2011, you requested a tariff classification ruling. The submitted sample, item number 75670 (Black), identified as the 35º Below® Sherpa Snuggle Scarf, is constructed of knitted 100% polyester fabric. The faux suede scarf has a pile lining and features a slotted opening so that one end of the scarf may be pulled through for a secure fit. The scarf is approximately 49 ½ inches in length and approximately 7 inches in width. The scarf will also be imported in the color red, item number 75671. The sample is being retained by this office for reference purposes. The applicable subheading for the 35º Below® Sherpa Snuggle Scarf 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 Kimberly Praino at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division