The tariff classification of knee warmers from Morocco.

N246187 September 27, 2013 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Melissa Clukey W.L. Gore & Associates, Inc. 295 Blue Ball Road Elkton, MD 21921 RE: The tariff classification of knee warmers from Morocco. Dear Ms. Clukey: In your letter dated Sept. 10, 2013, you requested a tariff classification ruling. You submitted a pair of style MAUNIKW9900, Universal Knee Warmer. They are made of knit fabric and are labeled 78% nylon and 22% elastane (spandex). Each has a cylindrical shape and measures approximately 15” long, tapering from a width of 8” at the top (thigh) end to 6” (calf). Each end is elasticized. The applicable subheading for style MAUNIKW9900, Universal Knee Warmer, 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. You suggest that the correct classification is in subheading 6117.80.9540, HTSUS, which provides for “Other made up clothing accessories, knitted or crocheted…Other accessories: Other: Other, Of man-made fibers: Other.” However, these items do not add to the beauty, convenience or effectiveness of a garment and would not be classified as a clothing accessory. 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/. The sample will be retained as part of our official case file. 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, Myles B. Harmon Acting Director National Commodity Specialist Division