The tariff classification of a “bunny paw” from China

N280359 November 8, 2016 CLA-2-61:OT:RR:NC:N3:354 CATEGORY: Classification TARIFF NO.: 6116.93.8800 Ms. Kim Benedetto Seasons USA, Inc. 3434 Heather Lane Wantagh, NY 11793 RE: The tariff classification of a “bunny paw” from China Dear Ms. Benedetto: In your letter received October 17, 2016, you requested a tariff classification ruling. The submitted sample is identified as a “bunny paw”. It is a mitten with scalloped edges at the fingertips. The mitten is made up of a knit pile fabric of 100% polyester. The palm side features appliques of a woven fabric in a contrasting color: four at the fingertips and a larger applique at the upper palm to simulate toe pads. The mitten is intended to be used as part of a costume. The applicable subheading for the “bunny paw” will be 6116.93.8800, Harmonized Tariff Schedule (HTSUS), which provides for gloves, mittens and mitts, knitted or crocheted, other, of synthetic fibers, other, other, without fourchettes. The rate of duty will be 18.6 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). The sample will be returned under separate cover. 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, Steven A. Mack Director National Commodity Specialist Division