CLA-2-61:OT:RR:NC:TA:353
Ms. Kathy Amantea-Lancaster
Kapelli-Kathy Lancaster Enterprise
343 Throop Street
West Babylon, New York 11704
RE: The tariff classification of ear covers from China.
Dear Ms. Amantea-Lancaster:
In your letter dated October 08, 2010, you requested a tariff classification ruling. The sample will be returned to you.
The submitted sample, Kapelli Ear Covers with hairnet-like packaging is made of knit 100 percent polyester fleece fabric with an overlay of synthetic hair. The portion that covers the ears and protects from the cold is the polyester fleece fabric; imparts the essential character to the ear covers.
You suggest classification of 6506.99.9000, however that classification is for headgear, the ear covers are accessories to wearing apparel and are therefore classified in chapter 61.
The applicable subheading for the ear covers will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Other made up clothing accessories, knitted or crocheted…parts of garments or of clothing accessories: 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 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