CLA-2-61:OT:RR:NC:N3 348
Cheryl Wynn
Dollar General Corp
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of accessories from China
Dear Ms. Wynn:
In your letter dated February 24, 2026, you requested a tariff classification ruling. The sample is being
retained by this office.
SKU 43939901-C Suspender Accessory Set consists of novelty eyeglasses without lenses, suspenders, and a
bowtie. The eyeglasses are constructed from polypropylene plastic. The suspenders are constructed from 90%
polyester and 10% elastane knit fabric. The bowtie is constructed from 100% polyester knit fabric. The
bowtie is attached to the neck by means of a tie strap which is secured by a side release buckle.
The items are not considered a set as they do not meet a particular need or carry out a specific activity.
Therefore, each item will be classified separately.
As the eyeglasses would be considered an article of plastic, and as it is not more specifically provided for
elsewhere, the applicable subheading will be 3926.90.9989, Harmonized Tariff Schedule of the United States
(HTSUS), which provides for Other articles of plastics and articles of other materials of headings 3901 to
3914: Other: Other: Other. The duty rate will be 5.3% ad valorem.
The applicable subheading for the suspenders will be 6212.90.0030, HTSUS, which provides for Brassieres,
girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, whether or not knitted or
crocheted: Other: Of man-made fibers or man-made fibers and rubber or plastics. The duty rate will be 6.6%
ad valorem.
The applicable subheading for the bowties will be 6117.80.8730, HTSUS, which provides for Other made up
clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories:
Other: Other accessories: Ties, bow ties and cravats: Of man-made fibers. The duty rate will be 5% ad
valorem.
The duties cited above are current as of this ruling’s issuance. 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/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at
https://www.cbp.gov/trade/programs-administration/trade-remedies.
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,
(for)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division