CLA-2-61:OT:RR:NC:N3:354
Ms. Kim Benedetto
Seasons USA, Inc.
3434 Heather Lane
Wantagh, NY 11793
RE: The tariff classification of a mitt from China
Dear Ms. Benedetto:
In your letter dated August 13, 2020, you requested a tariff classification ruling. The sample is being retained by this office.
The submitted sample, Style # AC21-0042 Ninja Sound Effects Wrist Shield, is a two piece adult-sized item that is considered a mitt for tariff purposes. The mitt is composed of 100% polyester knit fabric and measures approximately 4-1/2 inches in length. The mitt is fingerless but has a separation for the thumb. It features a hook and loop closure at the wrist. The mitt for the right hand features a battery operated sound box attached under the wrist and a character design on the backside. The essential character of the item is imparted by the mitt.
The applicable subheading Style # AC21-0042 will be 6116.93.8800, Harmonized Tariff Schedule of United States (HTSUS), which provides for Gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fourchettes. The rate of duty will be 18.6 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6116.93.8800, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty under 9903.88.15, HTSUS. At the time of importation, you must report the Chapter 99 subheading, 9903.88.15, in addition to subheading 6116.93.8800, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the World Wide Web at
https://hts.usitc.gov/current.
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 Karen Sikorski at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division