The tariff classification of a women’s shrug from China

N069640 July 29, 2009 CLA-2-61:OT:RR:NC:TA:361 CATEGORY: CLASSIFICATION TARIFF NO.: 6114.30.3070 Mr. Patrick Pascarella Viking Sea Air Freight Inc. 84 Orange Turnpike Sloatsburg, NY 10974 RE: The tariff classification of a women’s shrug from China Dear Mr. Pascarella: In your letter dated July 21, 2009 you requested a classification ruling on behalf of your client Presidio International, Inc. The submitted sample, N5M006, is a woman’s fake fur knit shrug. The pile is constructed from 100 percent acrylic. The backing is 100 percent polyester. The lining is 75 percent cotton and 25 percent polyester terry knit fabric. The abbreviated garment has a back that extends approximately 9 inches. The sleeveless garment has essentially no front coverage. The applicable subheading will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other garments, knitted or crocheted: Of man-made fibers: Other: Other: Women’s or Girls’. The rate of duty will be 14.9% 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 Peggy Fitzgerald at 646-733-3052. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division