CLA-2-61:OT:RR:NC:N3 348
Traci Manuel
Virgo III Ltd.
312 W. Trenton Avenue, Suite #4 Morrisville, PA 19067
RE: The tariff classification of neck gaiter from China
Dear Ms. Manuel:
In your letter dated April 20, 2023, you requested a tariff classification ruling. No sample was provided, however, illustrations were included in the ruling request.
Style DW Runners Accessory ’23 is a neck gaiter. It is composed of 100% polyester knit fabric. The gaiter consists of a tube approximately 10” in width and 20” in length. The gaiter can be worn over the face and head and around the neck.
The applicable subheading for the Style DW Runners Accessory ’23 will be 6117.10.6020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Shawls, scarves, mufflers, mantillas, veils and the like: Other, Other." The duty rate will be 9.5% ad valorem
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 6117.10.6020, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheadings 6117.10.6020, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Rosemarie Hayward at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division