CLA-2-61:RR:NC:3:353 K87392

Ms. Donna L. Shira
Sharetts, Paley, Carter & Blauvelt
75 Broad Street
New York, NY 10004

RE: The tariff classification of a knit capelet from Hong Kong.

Dear Ms. Shira:

In your letter dated, June 29, 2004, on behalf of Warnaco, Inc., you requested a tariff classification ruling. As requested, the sample will be returned to you.

Your submitted sample, Style JF34N12 is a knit 55% ramie and 45% acrylic capelet. The item is put on over the head, covers the wearer’s shoulders, but not the elbows, has fringed edges and reaches the waist. The item is designed to be worn on an angle, one side of the garment is longer than the other.

The applicable subheading for style JF34N12 will be 6117.10.6020, 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, other. The rate of duty will be 9.5 percent 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