The tariff classification of a woven capelet from India.

NY L86144 July 22, 2005 CLA-2-62:RR:NC:3:353 L86144 CATEGORY: Classification TARIFF NO.: 6214 30.0000 Ms. Maria Julia Newport News Holdings Corporation 711 Third Avenue 4th Floor New York, NY 10017 RE: The tariff classification of a woven capelet from India. Dear Ms. Julia: In your letter dated July 13, 2005, you requested a tariff classification ruling. As requested, the sample will be returned to you. Your submitted sample, style F05-21-218 is a sheer woven 100% polyester fiber fabric capelet. The capelet is decorated and embroidered with glass bugles, plastic beads, sequins and rhinestones. It covers the shoulders and the upper portion of the wearer’s arms and has a frontal ribbon tie. The item does not cover the elbows or reach the waist. The applicable subheading for style F05-21-218 will be 6214.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for shawls, scarves, mufflers, mantillas, veils and the like: of synthetic fibers. The rate of duty will be 5.3 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