N057306 N0 Ruling Active

The tariff classification of neck gaiters and a face mask from China,Vietnam and/or Mexico.

Issued May 1, 2009 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6117.80.9540

Headings: 6117

Product description

Items 10101, Royal Blue Color and 10136, Barn Red are neck gaiters made of knit polyester fleece fabric. The tube-like items measures approximately 9 ½” x 9 ½” when flat. They are pulled over the head and worn around the neck for warmth. Item 299751 is a face mask made of knit polyester fleece fabric that extends down to cover the neck and has a front flap covering the nose to facilitate not fogging the wearer’s glasses. Item 400007, Neckdana is made of knit polyester fleece fabric. The item is worn over the nose and mouth, covers the neck and has a hook and loop closure. Item 02303 has been classified in letter N057305.

CBP rationale

The applicable subheading for Items 10101, 10136, 299751 and 400007 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.

Full text

N057306 May 1, 2009 CLA-2-61:OT:RR:NC:TA:353 CATEGORY: Classification TARIFF NO.: 6117.80.9540 Mr. David R. Bolduc Turtle Fur Group P.O. Box 1010 146 Industrial Park Drive Morrisville, Vermont 05661 RE: The tariff classification of neck gaiters and a face mask from China,Vietnam and/or Mexico. Dear Mr. Bolduc: In your letter undated letter, received in this office April 13, 2009, you requested a tariff classification ruling. Items 10101, Royal Blue Color and 10136, Barn Red are neck gaiters made of knit polyester fleece fabric. The tube-like items measures approximately 9 ½” x 9 ½” when flat. They are pulled over the head and worn around the neck for warmth. Item 299751 is a face mask made of knit polyester fleece fabric that extends down to cover the neck and has a front flap covering the nose to facilitate not fogging the wearer’s glasses. Item 400007, Neckdana is made of knit polyester fleece fabric. The item is worn over the nose and mouth, covers the neck and has a hook and loop closure. Item 02303 has been classified in letter N057305. The applicable subheading for Items 10101, 10136, 299751 and 400007 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 duty rate 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/. 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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Ruling history

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