N281017 N2 Ruling Active

The tariff classification of leg warmer from China

Issued December 5, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6406.90.1510

Headings: 6406

Product description

The leg warmers are made from 100 percent acrylic knit fabric. They are tubular in shape measuring approximately 14¼ inches in length, have a cuff on the top and bottom, and are designed to cover the lower part of the wearer’s leg’s but not the foot. There is a small silver colored rectangular label with the Under Armour logo sewn to front side of the top cuff.

CBP rationale

The applicable subheading for as Style 1282062 UA Girls’ Shimmer Leg Warmers will be 6406.90.1510, HTSUS, which provides for gaiters, leggings and similar articles, and parts thereof: other: of other materials: of textile materials: of man-made fibers: leg-warmers: other.

Full text

N281017 December 5, 2016 CLA-2-64:OT:RR:NC:N3:447 CATEGORY: Classification TARIFF NO.: 6406.90.1510 Mr. Sean Connor Under Armour, Inc. 1020 Hull Street Baltimore, MD 21230 RE: The tariff classification of leg warmer from China Dear Mr. Connor: In your letter dated October 20, 2016 you requested a tariff classification ruling The submitted sample, identified as Style 1282062 UA Girls’ Shimmer Leg Warmers, is a pair of leg warmers. The leg warmers are made from 100 percent acrylic knit fabric. They are tubular in shape measuring approximately 14¼ inches in length, have a cuff on the top and bottom, and are designed to cover the lower part of the wearer’s leg’s but not the foot. There is a small silver colored rectangular label with the Under Armour logo sewn to front side of the top cuff. The applicable subheading for as Style 1282062 UA Girls’ Shimmer Leg Warmers will be 6406.90.1510, HTSUS, which provides for gaiters, leggings and similar articles, and parts thereof: other: of other materials: of textile materials: of man-made fibers: leg-warmers: other. The rate of duty will be 14.9 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 https://hts.usitc.gov/current. 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 Stacey Kalkines at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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