CLA-2-63:OT:RR:NC:N3:351
Ms. Carolyn B. Malina
Lands’ End, Incorporated
5A Lands’ End Lane
Location #5a3-059
Dodgeville, WI 53595
RE: The tariff classification of boot cuffs, boot covers, fingerless gloves, and a beaded necklace from China
Dear Ms. Malina:
In your letter dated March 1, 2012, you requested a tariff classification ruling.
You submitted sample style number 423213, a half pair of girl’s knit boot cuffs. The boot cuffs are made up of 70% acrylic and 30% wool yarn knitted in a tubular construction. The front is fashioned with a decorative non-functional textile bow with two pompoms. The boot cuffs are pulled up over the calf just under the knee to create the appearance of wearing over-the-knee socks; the top may be folded over the boot. The bottom end is tucked inside the boot.
The next sample, a half pair of girl’s boot covers, style number 423204, is manufactured from 85% acrylic/15% polyester knit pile fabric made up to look like fur. The tubular-shaped boot cover measures approximately 13” tall with elasticized openings. Near the top opening, two faux fur pompoms hang from a 36” braid to create a functional bow.
The applicable subheading for the knit boot cuffs, style number 423213, and the faux fur boot covers, style number 423204, will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.
The third sample, style number 423354, is a pair of girls’ fingerless gloves made up from 100% acrylic knit fabric. The fingerless gloves measure approximately 9-1/2” long and feature a covered thumb. The gloves can extend to reach the wearer’s forearm or elbows and are embellished with sewn-on round plastic sequins.
The applicable subheading for the fingerless gloves style number 423354 will be 6116.93.8800,
HTSUS, which provides for gloves, mittens and mitts, knitted or crocheted: other: of synthetic fibers: other: other: without fourchettes. The duty rate will be 18.6 percent ad valorem.
The fourth sample, a necklace identified as style number 423202, is comprised of fabric beads on a textile yarn. You state that the textile beads will be constructed of either 100% wool felt or 100% cotton felt. The necklace, which measures approximately 15-1/2” in length, features alternating round and oblong textile beads.
The applicable subheading for the textile necklace, style number 423202, if constructed of wool felt will be 6217.10.9520, HTSUS, which provides for other made up clothing accessories; parts of garments or of clothing accessories, other than those in heading 6212: accessories: other: other, of wool or fine animal hair. The duty rate will be 14.6 percent ad valorem.
The applicable subheading for the necklace, style number 423202, if constructed of cotton felt will be 6217.10.9510, (HTSUS), which provides for Other made up clothing accessories; parts of garments or of clothing accessories…Accessories: Other: Other, Of cotton. 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 the World Wide Web at http://www.usitc.gov/tata/hts/.
Your samples will be returned as you requested.
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 Mitchel Bayer at (646) 733-3102.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division