The tariff classification of a girl’s glove and clothing accessory from China.

N081677 November 19, 2009 CLA-2-62:RR:NC:TA:354 CATEGORY: Classification TARIFF NO.: 6116.93.9400; 6117.80.9540 Ms. Cherry Lin Tom’s Toy Int’l {HK} Ltd. Room 604-6, Concordia Plaza 1 Science Museum Road TST East Kowloon, Hong Kong RE: The tariff classification of a girl’s glove and clothing accessory from China. Dear Ms. Lin: In your letter dated October 16, 2009, you requested a tariff classification ruling. The samples submitted will be returned. You have submitted samples of a pair of girl’s gloves identified as Style PT56324, and an item referred to as “leg warmers” with no identifying style number. Leg warmers are provided for eo nominee under subheading 6406.99.15, Harmonized Tariff Schedule of the United States, (HTSUS). The item identified as “leg warmers” submitted with this ruling request can be worn either on the arm or leg and offer no insulating benefits. Therefore, they are not leg warmers” for tariff classification purposes. The gloves and the item referred to as “leg warmers” are constructed of 93% polyester and 7% spandex knit fabric. You do not indicate whether the items will be imported together or separately. Style PT56324 is a pair of girl’s gloves which feature fourchettes, a side seam, and a bottom which is bordered by a light delicate open work fabric which has inwrought designs. The item referred to as “leg warmers” feature a fabric covered elasticized top and bottom, a side seam and measure approximately thirteen inches in length. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with GRI 3, HTS. GRI 3(a) states in part that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. If the items are put up in a manner suitable for sale directly to users without repacking the items in question are within the term “goods put up in sets for retail sale.” GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), are to be classified as if they consisted of the component which gives them their essential character. As no essential character can be determined, GRI 3(b) does not apply. GRI 3(c) says that, if neither GRI 3(a) nor GRI 3(b) applies, merchandise shall be classified in the heading which occurs last in numerical order among those equally meriting consideration. If imported separately, the gloves would be classified in heading 6116, and the item that you refer to as “leg warmers” in heading 6117. As no one component imparts the essential character to the set, it will be classified under heading 6117, which is the heading that occurs last in numerical order among those that equally merit consideration. The applicable subheading for the gloves will be 6116.93.9400, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Gloves, mittens and mitts, knitted or crocheted: Other: Of synthetic fibers: Other: Other: With fourchettes. The rate of duty will be 18.6% ad valorem. The applicable subheading for the item referred to as “leg warmers” 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 Robert Ivers at 646-733-3054. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division