The tariff classification of a knit capelet from the Philippines.

NY L85793 July 18, 2005 CLA-2-61:RR:NC:3:353 L85793 CATEGORY: Classification TARIFF NO.: 6117.10.2030 Ms. Melba R. Dairo Macy’s Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a knit capelet from the Philippines. Dear Ms. Dairo: In your letter dated, June 21, 2005, you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, style 59038, is a knit 80% acrylic and 20% polyester fiber fabric faux fur woman’s capelet. The lined item fits over the wearer’s head, covers the wearer’s shoulders, has a small side vent and does not reach the wearer’s waist. The applicable subheading for style 59038 will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing or accessories, knitted or crocheted; knitted or crocheted parts of garments or clothing accessories: shawls, scarves, mufflers, mantillas, veils and the like: of man-made fibers, other. The rate of duty will be 11.3 percent 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