CBP Ruling N240955 — The tariff classification of scarves from China.

Tariff classification

HTS codes: 6117.10.2030

Headings: 6117

Product description

You submitted a sample, identified as style 912450, which is constructed of 98% acrylic and 2% Lurex knit fabric. You have stated in your ruling request that the Lurex, a metalized material, is not twisted or combined with the acrylic fiber prior to knitting. Although you refer to the item as a neck gaiter, the article is actually a woman’s tubular scarf. The scarf measures approximately 17 inches in length and approximately 15 inches in width when lying flat. The scarf slips over the head and is worn around the neck. You submitted a sample, identified as style 912451, which is constructed of 100% acrylic knit fabric. Although you refer to the item as a neck gaiter, the article is actually a woman’s tubular scarf. The scarf measures approximately 12 inches in length and approximately 12 inches in width when lying flat. Although the scarf has a four button opening, it also slips over the head and is worn around the neck. The samples will be returned to you as requested.

CBP rationale

The applicable subheading for styles 912450 and 912451 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, veils and the like…Of man-made fibers.

Full text

N240955 May 2, 2013 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6117.10.2030 Mr. Jeffrey Victoria Ann Taylor Inc. 7 Times Square 11th Floor New York, NY 10036 RE: The tariff classification of scarves from China. Dear Mr. Victoria: In your letter dated April 11, 2013, you requested a tariff classification ruling. You submitted a sample, identified as style 912450, which is constructed of 98% acrylic and 2% Lurex knit fabric. You have stated in your ruling request that the Lurex, a metalized material, is not twisted or combined with the acrylic fiber prior to knitting. Although you refer to the item as a neck gaiter, the article is actually a woman’s tubular scarf. The scarf measures approximately 17 inches in length and approximately 15 inches in width when lying flat. The scarf slips over the head and is worn around the neck. You submitted a sample, identified as style 912451, which is constructed of 100% acrylic knit fabric. Although you refer to the item as a neck gaiter, the article is actually a woman’s tubular scarf. The scarf measures approximately 12 inches in length and approximately 12 inches in width when lying flat. Although the scarf has a four button opening, it also slips over the head and is worn around the neck. The samples will be returned to you as requested. The applicable subheading for styles 912450 and 912451 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, veils and the like…Of man-made fibers.” 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, Thomas J. Russo Director National Commodity Specialist Division

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