CLA-2-62:RR:NC:3:353 I82051

Ms. Rita Pitts
Dillard’s, Inc.
1600 Cantrell
Little Rock, Arkansas 72201

RE: The tariff classification of an acrylic shawl from China.

Dear Ms. Pitts:

In your letter dated May 23, 2002, you requested a tariff classification ruling. As requested, the sample will be returned to you.

The submitted sample is a woven acrylic shawl that is intended to drape over the shoulders and upper portion of the arms. The item measures approximately 77 inches in length and 29 inches in width.

The applicable subheading for the scarf will be 6214.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for shawls, scarves, mufflers, veils and the like: of synthetic fibers. The rate of duty will be 5.3 percent ad valorem.

China is a member of the World Trade Organization (WTO), and the scarf is not subject to quota or the requirements of a visa.

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 Kenneth Reidlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division