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NY G86399




January 31, 2001

CLA-2-62:RR:NC:3:353 G86399

CATEGORY: CLASSIFICATION

TARIFF NO.: 6217.10.9510, 6307.90.9989

Mr. Jim Yates
HeatMax, Inc. (Hot Hands)
Mr. Jim Yates
P.O. Box 1098
Wise, VA 24293

RE: The tariff classification of a 3 in 1 hand muff and a heated belt from China.

Dear Mr. Yates:

In your letter dated January 15, 2001 you requested a classification ruling.

The submitted samples and advertising material of a 3 in 1 hand muff and a heated belt used for sports and/or sporting events. The items are composed of woven 100% cotton fabric. The 3 in 1 hand muff, style MOP002 has an overlay of polyester fleece at the front, zippered elasticized openings on each side for hands, a zippered pouch at the front and an adjustable 1” wide belt that fits around the waist. The hand muff measures approximately 14” X 9”. The advertising material also states that it can be used as a seat cushion. The 5” wide belt, style MOP9001 has an overlay of polyester fleece, two pockets over the kidney area and a 1” wide adjustable belt at the back. The purpose of the belt is for warmth.

In accordance with GRI 3(c) of the Harmonized Tariff Schedules when goods cannot be classified by reference to GRI Rule 3(a) or 3(b), they are to be classified in the heading which occurs last in numerical order among those which equally merit consideration in determining their classification. In this case neither the pouch nor the hand muff/seat cushion provides the essential character. Therefore, classification will be based on the hand muff/seat cover.

The applicable subheading for the 3 in 1 hand muff, style MOP002 will be 6217.10.9510, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212: Accessories: Other: Other, Of cotton.” The duty rate will be 14.9% ad valorem.

The applicable subheading for the heated belt, style MOP9001 will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other made up articles, including dress patterns: Other: Other, Other: Other.” The duty rate will be 7% ad valorem.

The 3 in1 hand muff, style MOP002 falls within textile category designation 359. Based upon international textile trade agreements products of China are subject to quota and the requirement of a visa. There are no quota restraints or visa requirements for the heated belt, style MOP9001.

The designated textile and apparel categories and their quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information, we suggest that you check, close to the time of shipment, the U.S. Customs Service Textile Status Report, an internal issuance of the U.S. Customs Service, which is available at the Customs Web site at www.customs.gov. In addition, the designated textile and apparel categories may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected and should also be verified at the time of shipment.

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 212-637-7084.

Sincerely,

Robert B. Swierupski
Director,

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