CLA-2-63:RR:E:NC:N3:351

Steven Preston
Benchmark Brands, Inc.
5250 Triangle Parkway, Suite 200
Norcross, GA 30092

RE: The tariff classification of knee warmers from Germany

Dear Mr. Preston:

In your letter dated Sept. 13, 2010, you requested a tariff classification ruling.

You submitted a picture of a knee support. You state that it is made of 45% wool, 25% angora, 20% nylon, and 10% elastic and appears to be a knit fabric. It slips onto the leg and fits over the knee from the lower thigh to the upper calf. You state that it keeps the knee warm.

The applicable subheading for the knee support/warmer will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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 the 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 Mitchel Bayer at (646) 733-3102.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division