CLA-2-64:OT:RR:NC:SP:247
Ms. Melissa Stanczak
Ballet Makers, Inc.
1 Campus Road
Totowa, NJ 07512
RE: The tariff classification of legwarmers from China
Dear Ms. Stanczak:
In your letter dated March 11, 2009 you requested a tariff classification ruling.
The submitted sample, style# DAZ110 is identified as a women’s leg warmer of a knit man-made textile material that you state has a textile fiber content of 100% Acrylic. The leg warmers are of a tubular knit construction; they are approximately 22-inches in length and are designed to cover a part of the wearer’s leg but not the foot.
The applicable subheading for the legwarmers, identified as style# DAZ110, will be 6406.99.1510, Harmonized Tariff Schedule of the United States (HTSUS), which provides for gaiters, leggings and similar articles of textile materials, which are leg-warmers of man-made fibers. The rate of duty will be 14.9% 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).
The submitted sample is not marked with the country of origin. Therefore, if imported as is, it will not meet the country of origin marking requirements of 19 U.S.C. 1304. Accordingly, the leg warmers would be considered not legally marked under the provisions of 19 C.F.R. 134.11 which states, "every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article."
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