CLA-2-61:OT:RR:NC:TA:353
Mr. Charles D. Ashear
Paris Asia, Ltd.
350 Fifth Ave. Floor 70
New York, NY 10118
RE: The tariff classification of a hood, balaclava, neck gaiter and headband from China.
Dear Ashear:
In your letter dated March 18, 2009, you requested a tariff classification ruling. The samples will be returned to you.
Style UM39A004 hooded face mask is made of knit acrylic fabric. Styles UM399A005 balaclava, UM39A006 headband and UM39A007 neck gaiter are made of knit fleece polyester fabric.
Style UM39A004 is a hooded face mask that extends slightly past the neck and has a cut out for the eyes, nose and mouth. Style UM399A005 balaclava is a hood that extends past the neck and has an opening for the face. Style UM39A006 is a wide headband with narrowing at the back and Style UM39A007 neck gaiter is a tube-like item that covers the neck area.
The applicable subheading for the hooded face mask, Style UM39A004 and the balaclava, Style UM399A005, will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric...Other: Of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: Not in part of braid, Other: Other: Other." The duty rate will be 20 cents per kilogram plus 7 percent ad valorem.
The applicable subheading for the headband, Style UM39A006 will be 6117.80.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: Other: headbands, ponytail holders and similar articles." The duty rate will be 14.6 percent ad valorem.
The applicable subheading for the neck gaiter, Style UM39A007 will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other: Other, Of man-made fibers: Other." The duty rate 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 Kenneth Reidlinger at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division