CLA-2-61 OT:RR:NC:N3:353

Ms. Sophia Ko
Clearfreight, Inc.
880 Apollo Street
Suite #101
El Segundo, CA 90245

RE: The tariff classification of a neck gaiter from China.

Dear Ms. Ko:

In your letter dated May 4, 2012, on behalf of Luxe Truth Manufacturing Limited, you requested a classification ruling.

The submitted sample, style 657283, is a neck gaiter composed of knit 100% polyester fleece fabric. The tubular-shaped item has a drawstring cord at one end. When flattened, the gaiter measures approximately 12 inches in width, at its widest point, and 11 inches in length, at its longest point. The article is pulled over the head and worn around the neck.

The sample will be returned to you as requested.

The applicable subheading for style 657283 will be will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted…Other accessories: Other: Other, Of man-made fibers: Other." The rate of duty 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 Kimberly Praino at 646-733-3053.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division