The tariff classification of ear wind blockers from China

N251817 April 16, 2014 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Lauren Smith Righteous Clothing Agency LLC 11495 SE Highway 212 Clackamas, OR 97015 RE: The tariff classification of ear wind blockers from China Dear Ms. Smith: In your letter dated March 18, 2014, you requested a tariff classification ruling. You submitted a sample of a product you call Wind Blox™. You say the wind blockers can prevent some air and wind noise from blowing directly into a person’s ears while riding a bike. The item can deflect wind when attached to bike helmet straps and covering the ears. The wind blockers allow the user to hear the sounds of approaching traffic more clearly. The Wind Blox is made of 100% polyester woven fabric with two foam panel inserts sewn inside. The wind blocker measures 3-1/2” x 2-3/4” with hook-and-loop strips sewn to each end. The applicable subheading for the Wind Blox 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. You state your opinion that your product can be correctly classified in subheading 6507.00, HTSUS, which provides for headbands, linings, covers, hat foundations, hat frames, peaks (visors) and chinstraps, for headgear. However there is no accessory provision for a helmet. 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/. The sample will be returned. 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 mitchel.s.bayer@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division