K80985 K8 Ruling Active

The tariff classification of hand warmer muff from China.

Issued January 6, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6117.80.9540

Headings: 6117

Product description

Your submitted sample, style 7180 is a hand warmer muff. The hand warmer is composed of an outer surface of brushed knit 55% polyester and 45% acrylic fabric and has a lining. The item is insulated with polyfiberfil. The item has a textile strap that can be worn over the wrist and a zippered front pocket.

CBP rationale

The applicable subheading for style 7180 will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted garments or of clothing accessories: other accessories: other: other: of man-made fibers: other.

Full text

NY K80985 January 6, 2004 CLA-2-61:RR:NC:3:353 K80985 CATEGORY: Classification TARIFF NO.: 6117.80.9540 Ms. Stella Chow Karasia Imports, Inc. 532 North Gerona Avenue San Gabriel, CA 91775 RE: The tariff classification of hand warmer muff from China. Dear Ms. Chow: In your letter dated December 18, 2003, on behalf of Pleasant Company, you requested a classification ruling. Your submitted sample, style 7180 is a hand warmer muff. The hand warmer is composed of an outer surface of brushed knit 55% polyester and 45% acrylic fabric and has a lining. The item is insulated with polyfiberfil. The item has a textile strap that can be worn over the wrist and a zippered front pocket. The applicable subheading for style 7180 will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted garments or of clothing accessories: other accessories: other: other: of man-made fibers: other. The duty rate will be 14.6 percent ad valorem. Style 7180 falls within textile category designation 659. Based upon International Textile Trade Agreements a product of China is subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the Textile Status Report for Absolute Quotas, which is available at our Web site at www.cbp.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 Kenneth Reidlinger at 646-733-3053. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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