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NY L87095

October 12, 2005

CLA-2-61:RR:NC:N3:353 L87095


TARIFF NO.: 6117.10.2030

Mr. Michael Lambert
Limited Brands
Two Limited Parkway
Columbus, Ohio 43230

RE: The tariff classification of a scarf from China.

Dear Mr. Lambert:

In your letter dated September 8, 2005 on behalf of Express, you requested a classification ruling. The sample will be returned to you as requested.

The submitted sample, style REBLT16665, which you call a scarf is composed of knit 100% rayon fabric with rows of beading and spangles. The item measures approximately 48” long and 2” wide. You state that the item will be 2 ½” wide in the future.

Style REBELT16665 is classifiable as a scarf in subheading 6117.10 and as an other clothing accessory in subheading 6117.80. General Rule of Interpretation 3 (a) states that “Whengoods are, prima facie, classifiable in two or more headings3 (a) The heading which provides the most specific description shall be preferred to headings providing a more general description” This rule also applies to subheadings at the same level. Therefore, style REBELT 16665 is classified as a scarf.

      The applicable subheading for the style REBLT16665 will be 6117.10.2030, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for "Other made up clothing accessories, knitted or crochetedShawls, scarves, mufflers, mantillas, veils and the like: Of man-made fibers, Other." The rate of duty will be 11.3% ad valorem. The textile category designation is 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 Kenneth Reidlinger at 646-733-3053.


Robert B. Swierupski

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