CLA-2-42:OT:RR:NC:N3:348

Ms. Rachael Harris
WM Wright Co.
6050 Dana Way
Antioch, TN 37013

RE: The tariff classification of circular knitting needles, leather palms and fingertip grips from China

Dear Ms. Harris:

In your letter dated May 11, 2011, you requested a tariff classification ruling. The submitted samples are being returned to you as requested.

Sample 1 is a set of palm and fingertip grips composed of 100% bovine suede. These items will be imported in a set containing 2 palms, 10 fingertips grips and a sufficient length of pre-cut yarn to attach the grips to the gloves.

Sample 2 is a set of circular knitting needles made out of nickel. The needles are connected by plastic tubing and are 32 inches in length. The applicable subheading for the leather mitten palm and fingertip grips will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of leather or of composition leather: other: other: other. The rate of duty will be Free.

The applicable subheading for the circular knitting needles will be 7508.90.5000, HTSUS, which provides for other articles of nickel, other, other. The rate of duty will be 3% 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 Rosemarie Hayward at (646) 733-3064.

Sincerely,

Robert B. Swierupski
Director
National Commodity Specialist Division