CLA-2-62:OT:RR:NC:TA:353
Mr./Ms. Merle Haarbauer
Jockey International, Inc.
2300 60th Street
P.O. Box 1417
Kenosha, WI 53141-1417
RE: The tariff classification of scarf belt item from China.
Dear Mr./Ms. Haarbauer:
In your letter dated April 5, 2010, you requested a tariff classification ruling. The sample will be returned to you.
The submitted sample, Style 301621, which you refer to as a women’s scarf belt set, consists of three scarves and a leather closure with a buckle. The scarves are constructed of woven polyester fabric that measure approximately 60 inches in length and 9 inches in width. The scarves are red, blue and a leopard print. The leather closure with a buckle is approximately 1-inch in width and 12 inches in length. A scarf can be tied to the ends of the leather closure to form a belt.
You indicate that the item will likely be advertised as capable of being worn a number of ways: as a leather and scarf belt; with only the scarf worn around the waist; with the scarf worn around the neck; or with the scarf worn in the hair. The item appears to be an assortment, rather than a set. The leather closure may or may not be worn. The scarves are not color coordinated and it is likely that only one would be used at any given time.
The applicable subheading for the Style 301621 scarves will be 6214.30.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Shawls, scarves, muffler, mantillas, veils and the like: Of synthetic fibers.” The rate of duty will be 5.3 percent ad valorem.
The applicable subheading for the Style 301621 leather closure will be 4203.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles of apparel and clothing accessories, of leather or of composition leather: Other clothing accessories: Other.” The rate of duty will be Free.
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/.
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