The tariff classification of a glove and garter set from China

N271745 January 12, 2016 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6116.93.9400 Ms. Irene Tsiavos Easter Unlimited, Inc. 80 Voice Road Carle Place, NY 11514 RE: The tariff classification of a glove and garter set from China Dear Ms. Tsiavos: In your letter dated December 11, 2015, you requested a tariff classification ruling. The submitted sample, item 90523, is a glove and garter set, which you state will be imported packaged together ready for retail sale. The item is from your line of 2016 Halloween accessories. The glove is a gauntlet glove measuring approximately 17 inches in length and is constructed from 100% polyester knit fabric. The glove features fourchettes and fringes at the arm opening. The garter is constructed of an elasticized band which is covered with a 100% polyester woven fabric and features fringes on one edge. The glove imparts the essential character of the set. The applicable subheading for item 90523 will be 6116.93.9400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: With fourchettes. The rate of duty will be 18.6% 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 K. Lenore Calabrese at [email protected]. Sincerely, Deborah Marinucci Acting Director National Commodity Specialist Division