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NY L82072

February 18, 2005

CLA-2-61:RR:NC:TA:354 L82072


TARIFF NO.: 6116.93.8800; 6117.10.2030; 6307.90.9889

Ms. Francine Marcoux
Hampton Direct Inc.
350 Pioneer Drive
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of various items from China.

Dear Ms. Marcoux:

In your letter dated January 26, 2005, you requested a classification ruling.

Styles 29320/Black and 29322/Ivory are lined mittens made with a berber knit 100% polyester fabric outershell. The mittens feature a partially elasticized wrist, a hemmed bottom and a hook and clasp.

Style 29270 is a ribbed-knit mitt measuring approximately 10 inches in length that is constructed of a 100% acrylic fabric. The fingerless item features a thumbhole and overlock stitching at the mitt bottom.

Styles 29250/Rose, 29252/Ivory, and 29254/Black are 100% acrylic knitted fabric shawls measuring approximately 19-1/2 inches in width and 72 inches in length with fringes on the ends. The shawl features a pocket at the lower portion of each end.

Styles 29260/Rose, 29262/Ivory, and 29264/Black are items that you refer to as shoulder warmers that are made of a 100% acrylic knitted fabric. The items consist of a scarf that wraps around the shoulders with wrist warmer sleeves measuring approximately 5-1/2 inches at either end that are sewn to ribbed knit cuffs.

Classification of goods under the HTSUSA is governed by the General Rules of Interpretation (GRIs). GRI 1 provides that classification shall be determined according to the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRIs taken in order.

Styles 29260, 29262, and 29264 are potentially classifiable under two distinct headings, either as a scarf under Heading 6117, HTS, or as a wrist warmer under Heading 6307, HTS. In accordance with GRI 2 (b), goods that are prima facie classifiable under two or more headings, cause GRI 3 to be applicable. GRI 3 (a) requires that where two or more headings describe the merchandise, the more specific will prevail; or if two or more headings each refer to part only of the materials in the goods, then classification will be pursuant to GRI 3 (b). GRI 3 (b) states that the material or component which imparts the essential character to the goods will determine the classification. GRI 3 (c) provides that when goods cannot be classified by reference to 3 (a) or 3 (b), the goods shall be classified under the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. As both the scarf and wrist warmer portions are worn simultaneously, neither portion imparts the essential character of the article. Both portions are equally important. Therefore, the principles of GRI 3 (c) apply and Styles 29260, 29262, and 29264 are classified in the heading that occurs last in numerical order, Heading 6307, HTS.

The applicable subheading for Styles 29320, 29322, and 29270 will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTS), which provides for Gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fourchettes. The rate of duty will be 18.6 percent ad valorem.

The applicable subheading for Styles 29250, 29252, and 29254 will be 6117.10.2030, HTS, 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 rate of duty will be 11.3 percent ad valorem.

The applicable subheading for Styles 29260, 29262, and 29264 will be 6307.90.9889, HTS, which provides for Other made up articles, including dress patterns: Other: Other: Other . . . Other: Other. The duty rate will be 7% ad valorem per annum.

Styles 29250, 29252, and 29254 fall within textile category designation 659. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

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 Deborah Marinucci at 646-733-3054.


Robert B. Swierupski

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