CLA-2-61:OT:RR:NC:TA:353
Mr. Charles D. Ashear
Paris Asia, Ltd. 350 Fifth Ave., Floor 70
New York, NY 10118
RE: The tariff classification of neck gaiters from China.
Dear Mr. Ashear:
In your letter dated May 7, 2009 on behalf of Wal-Mart Stores, Inc., you requested a tariff classification ruling. The samples will be returned to you.
Styles FB39A606 and FB39A607 neck gaiters are tube shaped items made of knit fleece polyester fabric and measuring approximately 9.5” in width and 8” in length. The neck gaiters are pulled over the head and worn around the neck. Style FB39A607 has a printed camouflage pattern.
The applicable subheading for the Styles FB39A606 and FB39A607 will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other." The duty rate will be 14.6 percent ad valorem.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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