The tariff classification of a hand muff from China

N020161 December 10, 2007 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Marsha L. Dawson Import Manager Graco Children’s Products, Inc. 150 Oaklands Blvd. Exton, PA 19341-2572 RE: The tariff classification of a hand muff from China Dear Ms. Dawson: In your letter dated Nov. 9, 2007, you requested a tariff classification ruling. You submitted a sample of a hand muff (no style number given) that fastens with snaps to the handle of a baby stroller. It has an outer surface of woven polyester fabric and an inner surface of man-made fiber fleece. It measures approximately 20” x 9”. The sample will be returned as requested. The applicable subheading for the muff 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% 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division