K81375 K8 Ruling Active

The tariff classification of a mitt from China.

Issued November 26, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

It is used in a spa to retain heat after a person’s hands were dipped in a paraffin wax bath. It is made of two 100 percent terry cloth cotton textile panels. The two panels are sewn together to resemble a mitten without a separate thumb enclosure.

CBP rationale

The applicable subheading for the mitt will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles .

Full text

NY K81375 November 26, 2003 CLA-2-63:RR:NC:TA:351 K81375 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Bill Marks Griffith-Lucas, LLC 6027 Stitt Street Monroe, NC 28110 RE: The tariff classification of a mitt from China. Dear Mr. Marks: In your letter dated November 17, 2003, you requested a tariff classification ruling. The sample submitted is a mitt. It is used in a spa to retain heat after a person’s hands were dipped in a paraffin wax bath. It is made of two 100 percent terry cloth cotton textile panels. The two panels are sewn together to resemble a mitten without a separate thumb enclosure. The applicable subheading for the mitt will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem. At the present time there are no visa or quota restrictions for articles classifiable under subheading 6307.90.9889, HTS, from China. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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