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April 22, 1999

CLA-2-61:RR:NC:3:353 E80182


TARIFF NO.: 6117.10.2030

Ms. Rebecca Cheung
Ann Taylor, Inc.
1372 Broadway, 6/ FL
New York, NY 10018

RE: The tariff classification of a scarf from the Philippines.

Dear Ms. Cheung:

In your letter dated March 29, 1999 you requested a classification ruling. The sample submitted with the ruling request will be returned to you.

The submitted sample is a style 14-27147 scarf measuring 36 inches long and 4 inches wide. It is made of knit 100% acetate fabric which is glued to a base of 65% acetate/20% cotton/8% glue/7% polyester knitted fabric. There is a loop toward one end of the scarf for pulling the other end through to form a crisscross in front.

Chapter 43, Note 5 states that “Throughout the tariff schedule the expression ‘artificial fur’ means any imitation of furskin consisting of wool, hair or other fibers gummed or sewn on to leather, woven fabric or other materials, but does not include imitation furskins obtained by weaving or knitting (generally, heading 5801 or 6001).”

The “fur” on the style 14-27147 scarf is made of knit fabric and is therefore excluded from classification as an “artificial fur.”

The applicable subheading for the style 14-27147 scarf will be 6117.10.2030, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Shawls, scarves, mufflers, mantillas, veils and the like: Of man-made fibers...Other.” The duty rate will be 11.6% ad valorem.

The style 14-27147 scarf falls within textile category designation 659. Based upon international textile trade agreements products of the Philippines are subject to quota and the requirement of a visa.

The designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes. To obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report on Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

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 212-637-7084.


Robert B. Swierupski

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