CLA-2-61:OT:RR:NC:N3:353
Ms. Carolyn B. Malina
Lands’ End, Inc.
5A Lands’ End Lane
Location #5a3-059
Dodgeville, WI 53595
RE: The tariff classification of a hooded capelet from China
Dear Ms. Malina:
In your letter dated February 18, 2011, you requested a tariff classification ruling. The sample will be returned to you.
Style 407905 is a hooded capelet composed of 60% cotton, 30% nylon, and 10% wool knit fabric. The back of the capelet does not reach the waist. The garment features a full front opening with a three button closure and an attached hood with a two button closure.
The applicable subheading for style 407905 will be 6117.10.6010, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other made up clothing accessories, knitted or crocheted…Shawls, scarves, mufflers, mantillas, veils and the like: Other, Of cotton." The duty rate will be 9.5 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 the 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 the National Import Specialist at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division