The tariff classification of sleeves from Lebanon.

N052676 March 6, 2009 CLA-2-61:OT:RR:NC:N3:353 CATEGORY: Classification TARIFF NO.: 6117.80.9540 Ms. Kathy Miller Mid America Overseas, Inc. 11677 S. Wayne Rd. #101 Romulus, Michigan 48174 RE: The tariff classification of sleeves from Lebanon. Dear Ms. Miller: In your letter dated February 18, 2009 on behalf of Global Enterprises of North America, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. The submitted samples, which you call sleeves, are made of knit 100 percent polyester fabric. The sleeves are part of Middle Eastern women’s attire and are worn under a garment so that the wrist and forearm are covered. The items are tube-like and extend from the wrist to the elbow. The applicable subheading for the sleeves will be 6117.80.9540, 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: Other accessories: Other: Other, Of man-made fibers: Other." The duty rate will be 14.6 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 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 Kenneth Reidlinger at (646) 733-3053. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division