The tariff classification of a neck gaiter from China

N282676 February 14, 2017 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6117.80.9540 Ms. Kelly Pickard Augusta Sportswear 425 Park West Drive Grovetown, GA 30813 RE: The tariff classification of a neck gaiter from China Dear Ms. Pickard: In your letter dated January 9, 2017, you requested a tariff classification ruling. The sample will be returned to you. Style 223842, is a neck gaiter constructed from 100% acrylic knit fabric. The gaiter features a 100% polyester fleece lining. The tubular-shaped item is pulled over the head and worn around the neck. The gaiter measures approximately 21 inches in width and 7 ½ inches in length except for a portion of the the front which measures approximately 12 ½ inches. It will be imported in several colors. The applicable subheading for Style 223842 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 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 Rosemarie Hayward via email at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division