The tariff classification of a throw and foot warmer from China

N261917 March 16, 2015 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Kim Supik Ellery Holdings LLC 295 Fifth Avenue, Suite 1212 New York, NY 10016 RE: The tariff classification of a throw and foot warmer from China Dear Ms. Supik: In your letter dated February 13, 2015 you requested a tariff classification ruling. Your request for a ruling was accompanied by a sample. The sample will be returned to you, as requested. The item is a two piece set which you refer to as “Wild Warmers.” The set consists of a 100 percent polyester knit throw and a 100 percent polyester, poly-filled foot warmer with gripper dots on the bottom which you refer to as a “big slipper.” The foot warmer is oversized to fit both feet for stationary use. The throw measures approximately 50 X 60 inches and has finished edges. The throw will be rolled to fit inside the slipper for retail sale. The throw and foot warmer meet the qualifications of "goods put up in sets for retail sale". The components of the set consist of at least two different articles, which are, prima facie, classifiable in different headings. They are put up together to meet a particular need or carry out a specific activity, and they are packed for sale directly to users without repacking. Neither component imparts the essential character of the set. The applicable subheading for the Wild Warmers set will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 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 the 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 Kim Wachtel at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division