The tariff classification of a woman’s shrug from China.

NY L87309 October 5, 2005 CLA-2-61:RR:NC:WA:361 NY L87309 CATEGORY: Classification TARIFF NO.: 6114.20.0060 Mr. Bill Julich Delmar International 147-55 175th Street Jamaica, NY 11434 RE: The tariff classification of a woman’s shrug from China. Dear Mr. Julich: In your letter dated September 8, 2005, on behalf of your client Weathervane, you requested a classification ruling for a woman’s shrug. The submitted sample, Style #1002 is a woman’s shrug constructed from 97% cotton and 3% spandex open-work knit fabric. The garment has long sleeves, shoulder coverage, a full front opening with a tie closure at the bottom, and a back that extends approximately 14 inches. The garment has essentially no front coverage. The applicable subheading for the shrug, Style #1002 will be 6114.20.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted, of cotton, other, women’s or girls’. The rate of duty will be 10.8% ad valorem. Style 1002 falls within textile category designation 359. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov. 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 Angela De Gaetano at 646-733-3052. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division