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

N196288 December 28, 2011 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Ms. Demetrius D. Jones Crane Worldwide Trade Services 574 Airport South Parkway, Suite 400 Atlanta, GA 30349 RE: The tariff classification of a woman’s knit shrug from China and Taiwan. Dear Ms. Jones: In your letter dated December 1, 2011, on behalf of your client Cabi LLC, you requested a tariff classification ruling for a woman’s knit shrug. The submitted sample, Style #769, is a woman’s upper body garment constructed from 95% polyester and 5% spandex knit fabric. The garment does not reach the waist and features long sleeves, a full front opening with no means of closure, a back that extends approximately 12½" in length, and a rib knit bottom. The garment has shoulder coverage and essentially no front coverage. The applicable subheading for the top, Style 769, will be 6114.30.3070, Harmonized Tariff Schedule of the United States (HTS), which provides for other garments, knitted or crocheted of man-made fibers, other, other, women’s. 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