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NY L80766




December 1, 2004

CLA-2-61:RR:NC:3:353 L80766

CATEGORY: CLASSIFICATION

TARIFF NO.: 6117.10.2030, 6117.80.9540

Mr. Stephen M. Zelman
Stephen M. Zelman & Assoc.
888 Seventh Ave., Suite 4500
New York, NY 10106

RE: The tariff classification of a muff, shoulder wrap and boa from China.

Dear Mr. Zelman:

In your letter dated November 12, 2004, on behalf of Fownes Brothers & Co., Inc., you requested a classification ruling. The samples will be returned to you as requested.

Three samples were submitted with your request. Style 1001 is a hand muff composed of knit pile100% acrylic fabric. The muff is tubular in shape with an opening on each for hands and a textile ribbon neck strap.

Style 1003 is a shoulder wrap composed of knit pile100% acrylic fabric. The shoulder wrap has a full front opening with a textile ribbon closure. The item is worn covers the shoulders and measures approximately 40” by 9”.

Style 1005 is a boa composed of knit pile 100% acrylic fabric. It measures approximately 60” by 4” and is designed to be draped over the shoulders.

You suggest classification under subheading 6117.10 for the muff however, HTS 6117.10 specifically states Shawls, mufflers, mantillas, veils and the like: The muff is not specified or like to these items, therefore it cannot be classified in 6117.10. It is classified as Other Accessories, 6117.80.95.

 The applicable subheading for the muff, style 1001 will be 6117.80.9540, 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: Other: Other, Of man-made fibers: Other.” The duty rate will be 14.6% ad valorem. The textile category designation is 659.

The applicable subheading for style 1003, shoulder wrap and style 1005 boa 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 11.3% ad valorem.

Based upon international textile trade agreements products of China, style 1001, muff is subject to quota and the requirement of a visa.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, 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 and should also be verified at the time of shipment.

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.

Sincerely,

Robert B. Swierupski
Director,

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