The tariff classification of a glove and arm warmer set from China.

N236983 January 17, 2013 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6117.80.9540 Mr. Ken Skillman Mizuno USA, Inc. 4925 Avalon Ridge Pkwy One Jack Curran Way Norcross, GA 30071 RE: The tariff classification of a glove and arm warmer set from China. Dear Mr. Skillman: In your letter dated January 2, 2013, you requested a tariff classification ruling. The submitted sample, style 490146, is identified as an arm warmer and glove combo pack. You state that the arm warmers and gloves will be imported packaged together ready for retail sale. Both items are constructed of 40% acrylic, 35% polyester, 15% polyacrylate, 7% nylon, 2% wool and 1% polyurethane knit fabric. The string-knit gloves feature an elasticized cuff and a small embroidered logo on the backside of the glove. The arm warmer has a tapered cylindrical shape and measures approximately 16 inches in length. The item is used as a form fitting long-sleeve to keep the entire arm warm. You have suggested classification under 6116.93.0800, HTSUS, which provides for gloves, mittens, and mitts, knitted or crocheted, of synthetic fibers, specially designed for use in sports. However, neither the gloves, classifiable in heading 6116, nor the arm warmers, classifiable in heading 6117, impart the essential character of the set. Following General Rule of Interpretation (GRI) 3(c), the set will be classified in the heading which occurs last in numerical order in the HTSUS, between the tariff headings under consideration. The sample will be returned to you as requested. The applicable subheading for style 490146 will be 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 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/. 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 Kimberly Praino at (646) 733-3053. Sincerely, Thomas J. Russo Director National Commodity Specialist Division