CLA-2-61:OT:RR:NC:TA:353
Mr. David R. Bolduc
Turtle Fur Group
P.O. Box 1010
146 Industrial Park Drive
Morrisville, Vermont 05661
RE: The tariff classification of earbands and hood from China, Vietnam and/or Mexico.
Dear Mr. Bolduc:
In your letter undated letter, received in this office April 13, 2009, you requested a tariff classification ruling.
Items 264007, 38012, 117836 and 42916 are earbands made of knit polyester fleece fabric. Item 38012 is reversible and Item 42916 is a split earband designed to be worn with a ball cap. Item 02303 is a multi purpose item that can be worn as a neck gaiter, earband or hood and is made of knit polyester fleece fabric.
In accordance with GRI 3(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case Item 02303 will be classified in accordance with GRI 3(c).
The applicable subheading for the earbands, Items 264007, 38012 117836 and 42916 will be
6117.80.8500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: other accessories: Other: headbands, ponytail holders and similar articles." The duty rate will be 14.6 percent ad valorem.
The applicable subheading for the multi purpose item, Item 02303 will be 6505.90.6090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric...Other: Of man-made fibers: knitted or crocheted or made up from knitted or crocheted fabric: not in part of braid, Other: Other: Other." The duty rate will be 20 cents per kilogram plus 7 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).
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 Kenneth Reidlinger at (646) 733-3053.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division