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

Ms. Cathy Lam
Asian Jade Customs Brokerage
149-09 183rd St., Rm.208
Springfield Garden, NY 11413

RE: The tariff classification of earmuffs from China.

Dear Ms. Lam:

In your letter dated December 05, 2006, on behalf of Pioneer Group Inc., you requested a classification ruling.

The submitted sample is earmuffs made of knit fleece man made fiber fabric trimmed with piping. The earmuffs, which are labeled “ear band,” wrap behind the head.

The applicable subheading for the fleece “ear band” ear muffs 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, Of man-made fibers: Other." The duty rate will be 14.6% ad valorem. The textile category designation is 659. 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/.

With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise, which is the product of World Trade Organization (WTO) member countries. The textile category number above applies to merchandise produced in non-WTO member-countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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