CLA-2-62 OT:RR:NC:N3:353
Ms. Berniece Godfrey
Caldera International, Inc.
7236 SW Durham Rd.
Ste 800
Portland, OR 97224
RE: The tariff classification of a neck warmer from China.
Dear Ms. Godfrey:
In your letter dated May 15, 2013, you requested a tariff classification ruling.
The submitted sample, item number NX4200 (Large), is a neck warmer constructed of a 59% PET recycled polyester and 41% polyester woven fabric shell backed with 100% polyester knit fabric. The neck warmer is insulated with 65% olefin and 35% polyester non-woven fabric. The item, identified as Caldera’s NX4 Neck Warmer/Face Mask, is designed to encircle the neck and is fastened with a hook and loop strip closure in the back. The front of the item features a seven inch zippered pocket that contains an attached facemask that can be extended to cover the cheeks and nose in order to provide additional protection against the elements. The fleece lined mask is secured to the face by an elasticized drawcord and plastic cord lock. The neck warmer will also be imported as a size “small,” but with the same style and construction, under item number NX4100.
You have suggested classification under tariff subheading 6117.80.9540, 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." We disagree. The front of the neck warmer is constructed of woven fabric; the knit fabric is only used as backing or lining. We believe the essential character is imparted by the woven fabric and therefore the neck warmer is not classifiable under heading 6117, HTSUS.
The applicable subheading for item numbers NX4100 and NX4200 will be 6217.10.9530 Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories… other than those of heading 6212: Accessories: Other: Other, of man-made fibers." The rate of duty 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 Kimberly Praino at (646) 733-3053.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division