860315 86 Ruling Active

The tariff classification of a "Fleecy Mitt" and a "FluffyDuster" from Canada.

Issued March 6, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9490, 4303.90.0000

Headings: 6307, 4303

Product description

" The "Fleecy Mitt" is composed of 100 percent polyester pile knit fabric in the shape of a hand mitt. It measures approximately 10 1/4" X 7 1/4." The "Fluffy Duster" is constructed of pure lambswool with skin attached. The Lambswool is stapled around the top of a wooden dowel which measures approximately 24 inches long.

CBP rationale

The applicable subheading for the "Fleecy Mitt" will be 6307.90.9490, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles. The applicable subheading for the "Fluffy Duster" will be 4303.90.0000, HTS, which provides for articles of apparel, clothing accessories and other articles of furskin: other.

Full text

NY 860315 MAR 06 1991 CLA-2-63:S:N:N3G:345 860315 CATEGORY: Classification TARIFF NO.: 6307.90.9490; 4303.90.0000 Mr. Leslie Anderson C.L.S. Homecare Solway Industrial Estate Maryport, Cumbria, CA 15 8NF RE: The tariff classification of a "Fleecy Mitt" and a "Fluffy Duster" from Canada. Dear Mr. Anderson: In your letter dated February 4, 1991, you requested a tariff classification ruling. The samples submitted are a "Fleecy Mitt" and a "Fluffy Duster." The "Fleecy Mitt" is composed of 100 percent polyester pile knit fabric in the shape of a hand mitt. It measures approximately 10 1/4" X 7 1/4." The "Fluffy Duster" is constructed of pure lambswool with skin attached. The Lambswool is stapled around the top of a wooden dowel which measures approximately 24 inches long. The applicable subheading for the "Fleecy Mitt" will be 6307.90.9490, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...other, other, other. The rate of duty will be 7 percent ad valorem. The applicable subheading for the "Fluffy Duster" will be 4303.90.0000, HTS, which provides for articles of apparel, clothing accessories and other articles of furskin: other. The rate of duty will be 3.4 percent ad valorem. Goods classifiable under subheading 6307.90.9490 and 4303.90.0000, HTS which have originated in the territory of Canada, will be subjected to the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Subheading 6307.90.9490, HTS, will be entitled to a 4.9 percent rate of duty and 4303.90.0000, HTS, rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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