CLA-2-61:RR:NC:3:353 J83260
Ms. Susan Shibish
Weekenders International
75 Frontenac Drive
Markham, ON, Canada L3R 6H2
RE: The tariff classification of a knit shawl from Canada.
Dear Ms. Shibish:
In your letter dated April 9, 2003, you requested a tariff classification ruling.
The submitted sample, style 907, is a knit 50% polyester and 50% cotton shawl. The shawl is approximately 60 inches in length and 20 inches in width. The shawl is intended to drape over the shoulders and upper portion of the arms. The shawl has fringed edges.
Due to the fact that style 907 is to be constructed of a 50/50 blend of fibers, it is classified using HTSUSA Section XI Note 2(A) and Subheading Note 2(A). The shawl will be classified as if it consisted wholly of that one textile material which is covered by the heading, which occurs last in numerical order among those which equally merit consideration. Even a slight change in the fiber content may result in a change of classification, as well as visa and quota requirements. The shawl may be subject to U.S. Customs laboratory analysis at the time of importation, and if the fabric is other than a 50/50 blend it may be reclassified by Customs at that time.
The applicable subheading for style 907 will be 6117.10.6010, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing or accessories, knitted or crocheted; knitted or crocheted parts of garments or clothing accessories: shawls, scarves, mufflers, mantillas, veils and the like: other, of cotton. The general rate of duty will be 9.6 ad valorem.
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