CLA-2-62:RR:NC:3:353 J84344

Ms. Vicky Lee
J. Crew Group, Inc.
770 Broadway
11th Floor
New York, NY 10003

RE: The tariff classification of ear muffs from Great Britain

Dear Ms. Lee:

In your letter dated April 29, 2003, you requested a classification ruling. As requested, the sample will be returned to you.

The submitted sample D21952 is a pair of women’s earmuffs. The headband and ear protector portion is covered with 100% woven lamb wool fabric. The ear protector portion is lined with 100% shearling. The applicable subheading for style D21952 will be 6217.10.9520, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories; parts of garments or of clothing accessories, other than those in heading 6212: accessories: other: other, of wool or fine animal hair. The duty rate will be 14.7% ad valorem.

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,
National Commodity
Specialist Division