CLA-2-61:RR:NC:3:353 L88263
Ms. Faye Marlowe
Marlowe & Co., Inc.
P.O. Box 90459
Los Angeles, CA 90009
RE: The tariff classification of capelet from China.
Dear Ms. Marlowe:
In your letter dated October 25, 2004, on behalf of Bestever USA, Inc. you requested a classification ruling.
The submitted sample, style 240356, Pink Poodle Capelet is a knit polyester faux fur capelet. The lined capelet is worn by young girls (toddler size). The curved capelet covers the wearer’s shoulders, doesn’t reach the waist and features an attached hood and fastens with a large button at the top of the neck. The button is threaded through a loop closure that is covered by a stuffed poodle head.
The applicable subheading for style 240356 will be 6117.10.2030, 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: shawls, scarves, mufflers, mantillas, veils and the like: of man-made fibers. The duty rate 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/.
Style 240356 falls within textile category designation 659. 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 Reidlinger at 646-733-3053.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division