The tariff classification of a mantle scarf from India

N058186 May 7, 2009 CLA-2-63:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6304.92.0000 Mr. David Byrd Park Designs P.O. Box 10038 Goldsboro, NC 27532 RE: The tariff classification of a mantle scarf from India Dear Mr. Byrd: In your letter dated April 17, 2009 you requested a classification ruling on behalf of Scout LTD, Inc. The submitted sample, identified as Style # 851-50, is a mantle scarf. The scarf is made from 100 percent cotton woven fabric. It measures 19 x 42 inches. The front edge of the scarf has five triangular points with bells that will hang over the edge of the mantle. The back of the mantle scarf has a 2.5 inch valance rod pocket allowing it to be used as a window valance. The applicable subheading for the mantle scarf will be 6304.92.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other furnishing articles, excluding those of heading 9404: other: not knitted or crocheted, of cotton. The duty rate will be 6.3 percent 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 John Hansen at 646-733-3043. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division