The tariff classification of scarves from Korea and India.

NY M82648 April 28, 2006 CLA-2-61:RR:NC:N3:353 M82648 CATEGORY: Classification TARIFF NO.: 6117.10.2030, 6214.40.0000 Ms. Susan E. Albatal CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of scarves from Korea and India. Dear Ms. Albatal: In your letter dated April 17, 2006, you requested a classification ruling. The samples will be returned to you as requested. Two samples were submitted with your request. Item 365905, scarf is made of knit 100% polyester fabric measuring approximately 53” x 18”. Style 365907, scarf is made of woven100% rayon fabric measuring approximately 27” x 39” with knotted fringe at each end. The applicable subheading for style 365905 will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTSUS), 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. The applicable subheading for style 365907 will be 6214.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Shawls, scarves, mufflers, mantillas, veils and the like: Of artificial fibers." The rate of duty will be 5.3% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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