The tariff classification of a cozy from Hong Kong.

NY G80162 August 10, 2000 CLA-2-61:RR:NC:3:353 G80162 CATEGORY: Classification TARIFF NO.: 6117.10.1000 Ms. Elizabeth Rizzo The Donna Karan Company 600 Gotham Parkway Carlstadt, New Jersey 07072 RE: The tariff classification of a cozy from Hong Kong. Dear Ms. Rizzo: In your letter dated July 26, 2000 you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, identified as a cozy is composed of knit 100% lambswool fabric. The cozy is tube-shaped having an opening at the top and bottom to form the item. It is sleeveless and extends from the shoulders to just above the waist. At the sides it extends approximately to the elbows. The Explanatory Notes (EN) to heading 6117, HTSUSA, state that “the heading covers, inter alia, shawls, scarves, mufflers, mantillas, veils, and the like.” (emphasis added). The EN to heading 6214, HTSUSA, states in relevant part: Shawls. These are usually square, triangular or circular, and large enough to cover the head and shoulders. The cozy resembles a shawl in length and affords elemental protection to the wearer. The item will be classified as a clothing accessory. The applicable subheading for the cozy will be 6117.10.1000, 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 ort of clothing accessories: Shawls, scarves, mufflers, mantillas, veils and the like: Of wool or fine animal hair.” The duty rate will be 9.8% ad valorem. The cozy falls within textile category designation 459. Based upon international textile trade agreements products of Hong Kong are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division