N308315 N3 Ruling Active

The tariff classification of clothing accessories from China

Issued December 20, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9903.88.15, 6217.10.9530

Headings: 6217, 9903

Product description

The sample is being retained by this office. The submitted sample, Style Number OEM20-0685, is a pair of snake wrist cuffs. The item is shaped like a snake and has two narrow elastic bands attached to the bottom. The bands wrap around the wrist and middle finger. The snake is composed of 80% polyester, 15 % polyethylene, 5% acrylic nonwoven fabric. The snake measures 6 inches in length and 2 inches in width and is covered in glitter.

CBP rationale

The applicable subheading for Style Number OEM20-0685 will be 6217.10.9530, Harmonized Tariff Schedule of United States (HTSUS), which provides for Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other, Other, Of man-made fibers.

Full text

N308315 December 20, 2019 CLA-2-62:OT:RR:NC:N3:348 CATEGORY: Classification TARIFF NO.: 6217.10.9530; 9903.88.15 Ms. Kim Benedetto Seasons USA Inc. 3434 Heather Lan Wantagh, NY 11793 RE: The tariff classification of clothing accessories from China Dear Ms. Benedetto: In your letter dated December 12, 2019, you requested a tariff classification ruling. The sample is being retained by this office. The submitted sample, Style Number OEM20-0685, is a pair of snake wrist cuffs. The item is shaped like a snake and has two narrow elastic bands attached to the bottom. The bands wrap around the wrist and middle finger. The snake is composed of 80% polyester, 15 % polyethylene, 5% acrylic nonwoven fabric. The snake measures 6 inches in length and 2 inches in width and is covered in glitter. The applicable subheading for Style Number OEM20-0685 will be 6217.10.9530, Harmonized Tariff Schedule of United States (HTSUS), which provides for Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other, Other, Of man-made fibers. The rate duty will be 14.6%. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6217.10.9530, HTSUS, unless specifically excluded, are subject to an additional 15 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6217.10.9530, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 the 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

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