M87374 M8 Ruling Active

The tariff classification of an ear warmer from Mexico.

Issued October 27, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6117.80.9540

Headings: 6117

Product description

As requested, the sample is being returned to you. The submitted sample is an ear warmer made of a plastic frame covered with knit 100% polyester fleece fabric. The edges have a 95% nylon, 5% spandex binding. The interior of the ear portion features a heat-retaining nonwoven fabric. The ear warmer covers the ears and is attached to a fleece-covered frame that is worn across the back of the head.

Full text

NY M87374 October 27, 2006 CLA-2-61:RR:NC:3:353 M87374 CATEGORY: Classification TARIFF NO.: 6117.80.9540 Ms. Barbara DeBord ETB Corporation 7504 Connelly Drive Suite H-J Hanover, MD 21076 RE: The tariff classification of an ear warmer from Mexico. Dear Ms. DeBord: In your letter dated October 6, 2006, on behalf of 180’s LLC, Baltimore, MD, you requested a tariff classification ruling. As requested, the sample is being returned to you. The submitted sample is an ear warmer made of a plastic frame covered with knit 100% polyester fleece fabric. The edges have a 95% nylon, 5% spandex binding. The interior of the ear portion features a heat-retaining nonwoven fabric. The ear warmer covers the ears and is attached to a fleece-covered frame that is worn across the back of the head. The applicable tariff provision for the ear warmer will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up clothing accessories, knitted or crocheted…other accessories: other: other, of man-made fibers: other. The general rate of duty will be 14.6 percent ad valorem. 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 on World Wide Web at http://www.usitc.gov/tata/hts/. We need additional information in order to issue a ruling regarding the NAFTA/TPL eligibility of the merchandise. Please supply a Style Number for the ear warmer Please give a detailed, step-by-step account of the manufacturing operations In what country are the fleece and Thermolite fabric cut to shape? Where are the aluminum rivets used on the item? Please note that you did not supply a contact telephone number and we were unable to get in touch with you with these questions. 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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