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NY A84540

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June 19, 1996

CLA-2-61:RR:NC:WA:353 A84540

CATEGORY: CLASSIFICATION

TARIFF NO.: 6117.80.9030; 9802.00.9000

Ms. Diane Stehl
Wells Lamont
6640 West Touhy Avenue
Niles, IL 60714-4587

RE: The tariff classification of knit earmuffs from Mexico

Dear Ms. Stehl:

In your letter dated June 4, 1996, received in our office on June 10, 1996 you requested a tariff classification ruling. A sample was submitted for examination.

The submitted sample consists of earmuffs, style #Eargear, said to be constructed of 60% eco spun (recycled man-made fibers), 32% wool, 8% polyester, with a plastic headband; covering the ears is a piece of nylon which is beneath the outer material. Upon examination it was determined that the outer shell material is of knit construction.

You state that the article is sewn in Mexico from U.S. Materials.

The applicable subheading for the earmuffs will be 6117.80.9030, Harmonized Tariff Schedule of the United States (HTS), which provides for "Other made up clothing accessories, knitted or crocheted; knitted or crocheted parts of garments or of clothing accessories: Other accessories: Other.... Of man-made fibers: Containing 23 % or more by weight of wool or fine animal hair." . The rate of duty will be 15.3 percent ad valorem.

The article may be subject a free rate of duty under subheading 9802.00.9000, Harmonized tariff Schedule of the United States (HTS), which provides for "Textile apparel goods, assembled in Mexico in which all fabric components were wholly formed and cut in the United States, which were (a) exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process; provided that goods classifiable in chapters 61, 62 or 63 may have been subject to bleaching, garment dyeing, stone-washing, acid-washing or perma-pressing after assembly as provided for herein..., upon compliance with all applicable regulations.

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 Martin Weiss at 212-466-5881.

Sincerely,

Roger J. Silvestri
Director

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See also:

• Tariff No.: 6117.80.90 - Made up clothing accessories(excl shawls, scarves, mufflers, mantillas, veils and the like; ties and cravat), con under 70% wt of silk, k/c
• Tariff No.: 9802.00.90 - Textile and apparel goods, assembled in Mexico in which all fabric components were wholly formed and cut in the United States, etc.