The tariff classification of knee and elbow warmers from Thailand

N042556 November 14, 2008 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Francine Ramsey Hampton Direct Inc. P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of knee and elbow warmers from Thailand Dear Ms. Ramsey: In your letter dated October 16, 2008, you requested a tariff classification ruling. The submitted samples are knit fabric tubes that are identified as knee and elbow warmers. They measure approximately 14” x 4½”. You state that they are constructed of 45% polyester, 31% nylon, 15% wool, and 9% spandex. The tubes appear to be cut to length and the cut ends are held in place by overlock stitching. This stitching makes the items made up according to the terms of Note 7 to Section XI, Harmonized Tariff Schedule of the United States (). The pink warmers’ SKU number is 53402. A version in black is 53400 and a version in tan is 53402. Your product literature indicates that they are worn to warm the knees and elbows. For tariff classification purposes they are not considered to be fashion accessories as they are worn under clothing primarily for warmth, and neither are they considered to be legwarmers of Chapter 64. The applicable subheading for the knee and elbow warmers will be 6307.90.9889, 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