The tariff classification of a stroller handle muff from China

N293684 February 20, 2018 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Elise Giammanco Aquarius Limited 3200 South Kings Highway Saint Louis, MO 63118 RE: The tariff classification of a stroller handle muff from China Dear Ms. Giammanco: In your letter dated January 24, 2018, you requested a tariff classification ruling. You submitted two samples of rectangular-shaped muffs fitted for stroller handles. Style AUGS07020AQ is composed of a 100 percent polyester outer shell with a fleece lining. Style AUGS07093AQ is composed of a 100 percent polyester shell with a lining that you call butterpile which resembles a faux fur Sherpa lining. This style has an additional sewn on clear zippered pocket for holding a cell phone. Muffs are poly filled for additional warmth and measure approximately 10"W x 17"L. Both have a middle snap to separate hands and also have hook and loop strips sewn on to the bottom edge to attach onto the stroller handle to keep your hands warm and dry when pushing the stroller. The applicable subheading for both styles of stroller handle muffs 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 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 the World Wide Web at https://hts.usitc.gov/current. The samples 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 Adleasia Lonesome via email at adleasia.a.lonesome@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division