N191813 N1 Ruling Active

The tariff classification of textile back warmers

Issued November 18, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

You submitted a sample of a product you call a back warmer, along with a photograph showing how it is worn. It is representative of four similar items, each with different fiber content. No style numbers are given. The back warmer is a tubular-knit product designed to be worn under clothing to provide the wearer with localized warmth for the middle to lower back. It has no significant body support capabilities. The first back warmer, listed as Item#1, is made up of 20% angora, 20% polyester, 35% acrylic, 15% wool and 10% nylon (polyamide). Item#2 is made up of 33% angora, 25% wool, 24% nylon, 18% polyurethane. Item#3 is made up of 41% angora, 24.6% wool, 16.4% nylon, 18% polyurethane. Item#4 is made up of 44% angora, 26% nylon, 26% wool and 4% spandex (elastane).

CBP rationale

The applicable subheading for the four back warmers will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other.

Full text

N191813 November 18, 2011 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Kristy M. Dost E. Besler & Company 115 Martin Lane Elk Grove Village, IL 60007 RE: The tariff classification of textile back warmers Dear Ms. Dost: In your letter dated October 18, 2011, you requested a tariff classification ruling on behalf of your client, Victory Light of Franklin Park, Illinois. You submitted a sample of a product you call a back warmer, along with a photograph showing how it is worn. It is representative of four similar items, each with different fiber content. No style numbers are given. The back warmer is a tubular-knit product designed to be worn under clothing to provide the wearer with localized warmth for the middle to lower back. It has no significant body support capabilities. The first back warmer, listed as Item#1, is made up of 20% angora, 20% polyester, 35% acrylic, 15% wool and 10% nylon (polyamide). Item#2 is made up of 33% angora, 25% wool, 24% nylon, 18% polyurethane. Item#3 is made up of 41% angora, 24.6% wool, 16.4% nylon, 18% polyurethane. Item#4 is made up of 44% angora, 26% nylon, 26% wool and 4% spandex (elastane). The applicable subheading for the four back warmers will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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 the World Wide Web at http://www.usitc.gov/tata/hts/. Your sample will be returned as you requested. 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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