CLA-2-65 OT:RR:NC:N3:353
Mr. Daniel Clancey
Homeschool Snowboarding
2127 N. Albina Ave. #401
Portland, OR 97227
RE: The tariff classification of a balaclava from China.
Dear Mr. Clancey:
In your letter dated January 20, 2014, you requested a tariff classification ruling.
The submitted sample, identified as style number GMA14F22, is a balaclava constructed of 100% polyester knitted fabric. The balaclava is a snug-fitting hood-like item that covers the head, neck, and a portion of the face.
Although you suggest classification under tariff subheading 6505.90.6090, HTSUS, that tariff number is no longer in existence and has been replaced by tariff subheading 6505.00.6090, HTSUS.
Your sample will be returned to you as requested.
The applicable subheading for style number GMA14F22 will be 6505.00.6090, 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 rate of duty will be 20 cents per kilogram plus 7 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,
Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division