L81311 L8 Ruling Active

The tariff classification of a foot thong from China.

Issued January 12, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6117.80.9540, 6117.80.9510

Headings: 6117

Product description

The tariff classification of a foot thong from China.

CBP rationale

The applicable subheading for the cotton foot thong will be 6117.80.9510, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: other: other, of cotton. The applicable subheading for the man-made fiber foot thong 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 parts of garments or of clothing accessories: other accessories: other: other, of man-made fibers: other.

Full text

NY L81311 January 12, 2005 CLA-2-61`:RR:NC:3:353 L81311 CATEGORY: Classification TARIFF NO.: 6117.80.9510; 6117.80.9540 Ms. Stephanie De Silva Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of a foot thong from China. Dear Ms. De Silva: In your letter dated December 13, 2004, you requested a tariff classification ruling. As requested, the sample will be returned to you. You state the imported sample is a foot thong. You further state that the knit article will contain some spandex, however the predominant material will be either cotton or man-made fiber. The foot thong is worn so that the back strap goes around the ankle, and the front loop attaches to the big toe. The top of the triangular foot thong is accented by sequins. The applicable subheading for the cotton foot thong will be 6117.80.9510, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: other: other, of cotton. The rate of duty will be 14.6 percent ad valorem. The applicable subheading for the man-made fiber foot thong 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 parts of garments or of clothing accessories: other accessories: other: other, of man-made fibers: other. The rate of duty will be 14.6 percent ad valorem. 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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