CLA-2-61:OT:RR:NC:TA:353

Ms. Krystal Mehnert
Donna Karan Company LLC
580 Gothan Parkway
Carlstadt, New Jersey 07072

RE: The tariff classification of arm warmers from China.

Dear Ms. Mehnert:

In your letter dated March 25, 2010, you requested a tariff classification ruling. The samples will be returned to you.

Style P309639KC 2X2 are arm warmers made of ribbed knit merino wool. The arm warmers are approximately 22 inches long.

The applicable subheading for Style P309639KC 2X2 arm warmers will be 6117.80.9520, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other made up clothing accessories; knitted or crocheted;…Other accessories: Other: Other, Of wool or fine animal hair." The duty rate 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 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