N246934 N2 Ruling Active

The tariff classification of arm warmers from Morocco.

Issued October 29, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6117.80.9540

Headings: 6117

Product description

You submitted a sample, identified as MAUNIA W0100, the Universal 2.0 Arm Warmer.

CBP rationale

The applicable subheading for the arm warmer 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

N246934 October 29, 2013 CLA-2-61 OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6117.80.9540 Ms. Melissa Clukey W.L. Gore & Associates, Inc. 295 Blue Ball Road Elkton, MD 21921 RE: The tariff classification of arm warmers from Morocco. Dear Ms. Clukey: In your letter dated October 9, 2013, you requested a tariff classification ruling. You submitted a sample, identified as MAUNIA W0100, the Universal 2.0 Arm Warmer. You state that the arm warmers are constructed of 78% nylon and 22% elastane knit fabric, but will be changed to 91% polyamide and 9% elastane knit fabric for future imports. The arm warmer has a tapered cylindrical shape, measures approximately 18 inches in length and features an elasticized upper arm with a rubber gripper on the underside. The item is used as a form fitting long-sleeve to keep the entire arm warm. Explanatory Note (6) to heading 6117, HTSUS, lists sleeve protectors as being covered by the heading. Sleeve protectors are similar to arm covers in that they both provide protection for the arms. You have suggested classification under tariff subheading 6307.90.9889, HTSUS, as a made-up textile article. However, the item is more specifically provided for under tariff heading 6117, HTSUS. The applicable subheading for the arm warmer 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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