The tariff classification of earmuffs from China

N291716 November 22, 2017 CLA-2-61:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6117.80.9540 Ms. Debra Dudzinski KHQ Investment LLC 4620 Grandover Pkwy Greensboro, NC 27407 RE: The tariff classification of earmuffs from China Dear Ms, Dudzinski, In your letter dated October 31, 2017, you requested a tariff classification ruling. The sample was destroyed in testing. The submitted sample, Style # 93BA9012-01, is a girl’s earmuffs and is constructed of plastic and textile. The earmuffs contain a plastic frame covered in 100% polyester knit fabric and nylon flocking. The circular-shaped faux fur covers are constructed from 76% acrylic and 24% polyester knit fabric. The earmuffs are packaged in a circular box with a cardboard top and bottom and the middle is contructed from polyethylene terephthalate. The package is not resusable and is disposed of by the purchaser. Style # 93BA9012-01 is considered a composite good and its classification is governed by General Rule of Interpretation (GRI) 3(b). GRI 3(b) of the Harmonized Tariff Schedule of the United States (HTSUS) states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. GRI 3(b) requires that the article be classified by reference to its essential character. Customs and Border Protection has (CBP) previously ruled that the textile ear coverings impart the essential character of earmuffs. The role of the textile ear coverings in relation to the use of the merchandise clearly indicates that the textile portion is indispensable to the functioning of this product. These materials ease the discomfort felt around the outer ear caused by cold temperatures. Plastic alone cannot function in this manner. (See rulings HQ 085012, dated August 7, 1989; and NY 814211, dated September 18, 1995) The applicable subheading for Style # 93BA9012-01 will be 6117.80.9540, HTSUS, which provides for "Other made up clothing accessories, knitted or crocheted…Other accessories: Other: Other, Of man-made fibers: Other." The duty rate will be 14.6%. 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