CLA-2-61 OT:RR:NC:N3:353

Ms. Jaclyn Groff
LF Products Pte Ltd
DBA Palamon International
702 SE 5th Street
Suite 20
Bentonville, AR 72712

RE: The tariff classification of faux fur wrist cuffs from China.

Dear Ms. Groff:

In your letter dated February 12, 2014, you requested a tariff classification ruling.

The submitted sample, identified as item number 9457, “Fur Cuffs” is a pair of wrist cuffs constructed of man-made fiber knit pile fabric. The cuffs have a conical appearance and measure approximately 4 inches in length and feature tunneled elastic at one end to secure the cuffs to the wearer’s wrists.

The applicable subheading for item number 9457 will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted…Other accessories: Other: Other, Of man-made fibers: Other." 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,

Gwenn Klein Kirschner
Acting Director
National Commodity Specialist Division