The tariff classification of women’s and girls’ shrugs from China

N208277 March 21, 2012 CLA-2-61:OT:RR:NC:N3:361 CATEGORY: Classification TARIFF NO.: 6114.30.3070 Mr. Troy Clarke CBT International, Inc. 249 East Ocean Blvd., Suite 650 Long Beach, CA 90802 RE: The tariff classification of women’s and girls’ shrugs from China Dear Mr. Clarke: In your letter dated March 1, 2012 you requested a classification ruling on behalf of your client Revolution Dancewear, LLC. The submitted sample, style 9008, is a woman’s knit shrug. The shrug is constructed from 78 percent rayon and 22 percent nylon knit fabric. The abbreviated garment has a back that extends approximately 7 1/2 inches and has long sleeves. The garment has essentially no front coverage. The garment will also be imported in girls’ sizes. You suggest classification under 6117.80.9540 based upon NY ruling K80996. To be classified under heading 6117, HTS, the item must be related to clothing but not be a garment itself. The subject merchandise is not analogous to the item classified in NY ruling K80996 which were arm covers covering only the forearms of the wearer. We are returning your sample as requested. The applicable subheading for style 9008 in the women’s and girls’ sizes 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, Thomas J. Russo Director National Commodity Specialist Division