CLA-2-61OT:RR:NC:N3 348
Chris Dannemann
SG Seattle Glove, Inc.
11524 Cyrus Way
Mukilteo, WA 98275
RE: The tariff classification of arm warmers from Pakistan
Dear Mr. Dannemann:
In your letter dated August 15, 2024, you requested a tariff classification ruling. You sample will be retained by our office.
The submitted sample, Part Number TCS130-21, is an arm warmer. The item is constructed from 56% cotton 44% polyester knit fabric. The arm warmer has a tapered cylindrical shape, measures approximately 20.5 inches in length and features a ribbed knit cuff. The item is used as a form fitting long-sleeve to keep the entire arm warm.
Explanatory Note (6) to heading 6117, Harmonized Tariff Schedule of the United States (HTSUS), lists sleeve protectors as being covered by the heading. Sleeve protectors are similar to arm covers in that they both provide protection for the arms. The applicable subheading for Part Number TCS130-21 will be 6117.80.9510, HTSUS, which provides for "Other made up clothing accessories, knitted or crocheted…Other accessories: Other: Other, Of Cotton." 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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Rosemarie Hayward at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division