CLA-2-65:OT:RR:NC:N3:358
Mr. Randy L. Green
CustomsNow, Inc.
30212 Tomas, Suite 380D
Santa Rancho Margarita, California 92688
RE: The tariff classification of hats, gloves and scarves from China
Dear Mr. Green:
In your letter dated March 13, 2016 and received by this office on April 13, 2016, you requested a tariff classification ruling on behalf of your client, Shanghai ShengDa International Trade Co., Ltd. Your letter was accompanied by samples of four styles. The samples will be retained by this office.
Style FG36738 consists of two pair of string-knit gloves with rib knit cuffs. You state the fiber content of first pair is 72 percent acrylic, 12 percent polyester, 6 percent metallic, and 1 percent spandex and the second pair is 83 percent acrylic, 16 percent polyester and 1 percent spandex.
Style FG36741 is a girl’s knit beanie-style hat which you state has an all over fiber content of 84 percent acrylic, 11 percent polyester and 5 percent metallic. The snug-fitting, double layered hat features four shaping darts at the top of the crown.
Style FG36746 is a two-piece set consisting of a knit beanie-style hat with a pom-pom at the top of the crown and a pair of string-knit gloves with rib knit cuffs. The hat is constructed from two fabrics. The outer surface is a cable knit which you state has an all over fiber content of 97 percent acrylic, 2 percent polyester and 1 percent metallic. The lining is constructed from a knit pile fabric. You state the string-knit gloves have an all over fiber content of 82 percent acrylic, 17 percent polyester and 1 percent spandex.
Style FG36747 is a three-piece set consisting of a knit hat, scarf and gloves. You state the snug fitting, multicolored hat with a pom-pom at the crown and coordinating scarf which measures approximately 5 ½ x 57 inches, have an all over fiber content of 98 percent acrylic, 1 percent polyester and 1 percent metallic and the string knit gloves with rib knit cuffs have a fiber content of 83 percent acrylic, 16 percent polyester and 1 percent spandex fabric.
Each item that you indicate contains metallic contains metallized strip of heading 5605, Harmonized Tariff Schedule of the United States (HTSUS). In each case, the metallized strip and the man-made fiber yarns are combined during the knitting process.
Styles FG36746 and FG36747 are put up as a set for retail sale and are considered sets for tariff purposes. Neither the gloves nor scarf of Style FG36746 and neither the gloves, scarf nor hat of Style FG36747 impart the essential character of each set. GRI 3 (c) states: When goods cannot be classified in GRI 3(a) or GRI 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.
The applicable subheading for both gloves of style FG36738 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 applicable subheading for styles FG36741, FG36746 and FG36747 will be 6505.00.6090, HTSUS, which provides for “Hats and other headgear, knitted or crocheted, or made up from lace, felt or other textile fabric, in the piece (but not in strips), whether or not lined or trimmed; hair-nets of any material, whether or not lined or trimmed: Other: 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 rate of duty 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 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 Kim Wachtel at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division