The tariff classification of a muff from China.

NY H84390 August 29, 2001 CLA-2-61:RR:NC:3:353 H84390 CATEGORY: Classification TARIFF NO.: 6117.80.9540 Mr. William J. Maloney Rode & Qualey 295 Madison Ave. New York, NY 10017 RE: The tariff classification of a muff from China. Dear Mr. Maloney: In your letter dated August 2, 2001, on behalf of Gund, Inc., you requested a classification ruling. The sample will be returned as requested. The submitted sample is a child’s muff that resembles a bear. The “bear muff” is approximately 13” in height with two slits in the back to insert the child’s hands and a small flap pocket with a hook and loop closure. There is a textile strap that worn around the neck to facilitate holding the muff securely. As per our telephone conversation the item is composed of a knit plush man-made fiber fabric. The applicable subheading for the “bear muff” will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other: Other, Of man-made fibers: Other.” The duty rate will be 14.9% ad valorem. The “bear muff” falls within textile category designation 659. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment. 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 212-637-7084. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division