CLA-2-61:RR:NC:3:353 L86041

Mr. Djibril Makalou
Ann Taylor
1372 Broadway
5th Floor
New York, NY 10018

RE: The tariff classification of a ladies wrap and shrug from China.

Dear Mr. Makalou:

In your letter dated June 27, 2005, you requested a classification ruling. As requested, the samples will be returned to you.

You have submitted two samples. Style 14-131442 is a ladies wrap constructed from knit rabbit hair. The wrap is a curved collar-like item. The item has a ribbon tie closure and measures approximately 7 inches wide at its widest part and 23 inches long.

Style 14-131443 is a ladies shrug constructed from 75% silk, 20% cotton and 5% cashmere. The garment has shoulder coverage and a back that extends approximately 12 ½ inches. The garment has essentially no front coverage.

The applicable subheading for style 14-131442 will be 6117.80.9520, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: other: other, of wool or fine animal hair. The duty rate will be 14.6 percent ad valorem.

The applicable subheading for style 14-131443 will be 6114.90.1060, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted: of other textile materials: containing 70 percent or more by weight of silk or silk waste, other. The duty rate will be 0.9 percent ad valorem.

Style 14-131442 falls within textile category designation 459. Style 14-131443 falls within textile category designation 759. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 Redlinger at 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division