CLA-2-61 OT:RR:NC:N3:353
Ms. Shannon Noble
Specialized Bicycle Components
1475 South 5070 West
Salt Lake City, UT 84104
RE: The tariff classification of textile articles from China.
Dear Ms. Noble:
In your letter dated June 20, 2012, you requested a classification ruling for three items.
The first sample submitted is an arm warmer constructed of 60% polyamide, 28% polyester, and 12% elastane knit fabric. The arm warmer has a tapered cylindrical shape and measures approximately 18 inches in length. The item is used by cyclists as a form fitting long-sleeve to keep the entire arm warm.
Two submitted samples, identified as “leg warmers” and “knee warmers”, are said to be constructed from a knitted synthetic fabric and designed to protect portions of cyclist’s legs from the cold when worn. The leg warmers measure approximately 24 inches and extend from mid-thigh to the ankle. They also feature a 6-inch long slide fastener near the ankle. The knee warmers measure approximately 17 inches and cover the leg from mid-thigh to mid-calf. Both items are available in various styles and colors for men and women.
You suggest classification of the “leg warmers” and “knee warmers” in tariff subheading 6117.80.9540, (HTSUS) the provision for other made up clothing accessories. We disagree. According to the Explanatory Notes to chapter 64, articles that are designed to cover the whole or part of the leg are more specifically provided for in heading 6406 as gaiters, leggings, and similar articles.
The samples will be returned to you as requested.
The applicable subheading for the arm warmer 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.
The applicable subheading for the “leg warmers” and the “knee warmers” will be 6406.90.1510, HTSUS, which provides for "Gaiters, leggings and similar articles, and parts thereof: Other: Of other materials: Of textile materials: Of man-made fibers: Leg-warmers: Other." The rate of duty will be 14.9 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