N166355 N1 Ruling Active

The tariff classification of circular knitting needles, leather palms and fingertip grips from China

Issued June 6, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4205.00.8000, 7508.90.5000

Headings: 4205, 7508

Product description

The submitted samples are being returned to you as requested. Sample 1 is a set of palm and fingertip grips composed of 100% bovine suede. These items will be imported in a set containing 2 palms, 10 fingertips grips and a sufficient length of pre-cut yarn to attach the grips to the gloves. Sample 2 is a set of circular knitting needles made out of nickel. The needles are connected by plastic tubing and are 32 inches in length.

CBP rationale

The applicable subheading for the leather mitten palm and fingertip grips will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of leather or of composition leather: other: other: other. The applicable subheading for the circular knitting needles will be 7508.90.5000, HTSUS, which provides for other articles of nickel, other, other.

Full text

N166355 June 6, 2011 CLA-2-42:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 4205.00.8000; 7508.90.5000 Ms. Rachael Harris WM Wright Co. 6050 Dana Way Antioch, TN 37013 RE: The tariff classification of circular knitting needles, leather palms and fingertip grips from China Dear Ms. Harris: In your letter dated May 11, 2011, you requested a tariff classification ruling. The submitted samples are being returned to you as requested. Sample 1 is a set of palm and fingertip grips composed of 100% bovine suede. These items will be imported in a set containing 2 palms, 10 fingertips grips and a sufficient length of pre-cut yarn to attach the grips to the gloves. Sample 2 is a set of circular knitting needles made out of nickel. The needles are connected by plastic tubing and are 32 inches in length. The applicable subheading for the leather mitten palm and fingertip grips will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of leather or of composition leather: other: other: other. The rate of duty will be Free. The applicable subheading for the circular knitting needles will be 7508.90.5000, HTSUS, which provides for other articles of nickel, other, other. The rate of duty will be 3% 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 Rosemarie Hayward at (646) 733-3064. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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