CLA-2-64:OT:RR:NC:SP:247
Ms. Marianella Enriquez
Alliance Customs Clearance, Inc.
100 Oceangate, Suite P-200
Long Beach, CA 90802
RE: The tariff classification of hand and foot warmers from China
Dear Ms. Enriquez:
In your letter dated May 8, 2008, you requested a tariff classification ruling on behalf of Apex Medical Corporation for items identified as “hand warmer” and “foot warmer” (no style numbers).
You have submitted samples of a pair of polyester slippers in a clear plastic retail package labeled “Soothing Foot Warmers with Aromatherapy and a pair of mittens in a clear plastic retail package labeled “Warming Mittens with Aromatherapy.”
Both items have removable, microwavable pouches containing aromatic herbs identified as rice, cinnamon, eucalyptus and clove. The pouch is heated in a microwave oven, inserted into the slipper or mitten, and then worn to warm the hands and feet.
The applicable subheading for the foot warmers will be 6405.20.9015, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other footwear, in which the sole’s external surface is predominately other than rubber, plastics, leather or composition leather, in which the upper’s external surface is predominately textile material, in which the upper, by weight, predominately consists of fiber other than vegetable fiber or wool, and which has a line of demarcation between the sole and the upper. The rate of duty will be 12.5% ad valorem.
The pair of hand warmers are mitts made up of 100% polyester brushed knit fleece fabric featuring a partially elasticized wrist, a separation for the thumb, and a separate pocket on the palm side into which an herb pouch may be inserted.
The applicable subheading for the hand warmers will be 6116.93.8800, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fourchettes. The duty rate will be 18.6% ad valorem.
The “Warming Mittens with Aromatherapy” fall within textile category 631. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. 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.
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, Richard Foley at 646-733-3042.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division