The tariff classification of a capelet/shawl from China.

NY L80464 November 30, 2004 CLA-2-61:RR:NC:3:353 L80464 CATEGORY: Classification TARIFF NO.: 6117.10.2030 Ms. Barbara Moore The Janel Group of New York, Inc. 150-14 132nd Ave. Jamaica, NY 11434 RE: The tariff classification of a capelet/shawl from China. Dear Ms. Moore: In your letter dated November 5, 2004, on behalf of Depa Int’l. Inc., you requested a classification ruling. The sample will be returned to you as requested. The submitted sample, style 34354 is a capelet/shawl composed of knit 70% acrylic/30% nylon fabric. The item does not cover the elbows or extend to the waist. It has a full front opening with a snap rosette closure and a shawl collar. The applicable subheading for the style 34354 will be 6117.10.2030, 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: Of man-made, Other." The duty rate will be 11.3% ad valorem. 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