CLA-2-62 OT:RR:NC:N3:353
Ms. Catherine Scafiddi
The Donna Karan Company LLC
400B Commerce Blvd.
Carlstadt, NJ 07072
RE: The tariff classification of a textile collar from China.
Dear Ms. Scafiddi:
In your letter dated August 1, 2013, you requested a tariff classification ruling.
The submitted sample, identified as an embellished collar, style P439152DA, is a pointed double-layered collar constructed of 93% silk and 7% elastane/spandex woven fabric. The top layer of the collar is heavily decorated with colophony resin beads and stones with metal fittings. The collar is attached to a separate 2-ply neckband that secures the collar around the neck by a button closure. The collar will not be permanently affixed to a garment but used to accessorize an outfit.
The applicable subheading for style P439152DA will be 6217.10.1090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, other than those of heading 6212: Accessories: Containing 70 percent or more by weight of silk or silk waste, Other." The rate of duty will be 2.3 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/.
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 Kimberly Praino at (646) 733-3053.
Sincerely,
Myles B. Harmon
Acting Director
National Commodity Specialist Division