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NY N012203




June 20, 2007

CLA-2-61:RR:NC:3:353

CATEGORY: CLASSIFICATION

TARIFF NO.: 6117.80.9540

Barbara DeBord
ETB Corporation
7504 Connelly Drive
Suite H-J
Hanover, MD 21076

RE: The tariff classification of ear warmers from China.

Dear Ms. DeBord:

In your letter dated May 28, 2007, on behalf of 180’s LLC, you requested a classification ruling. The sample will be returned to you.

The submitted sample, a “Puffy Quilt” Ear Warmer is an earmuff that is worn around the back of the head rather than across the top of the head. The plastic frame is covered by a woven 100% quilted polyester fabric outer component and knit 100% polyester fleece fabric inner component.

You ask whether the outer quilted woven component or the inner knit fleece component imparts the essential character of the ear warmer. Customs has consistently held that the textile portion that covers the ears is indispensable to the functioning of the product; it eases the discomfort felt around the outer ear caused by cold temperatures. In this instance, the knit fleece fabric component imparts the essential character of the ear warmer.

The applicable subheading for the “Puffy Quilt” Ear Warmer will be 6117.80.9540, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up clothing accessories, knitted or crochetedOther 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/.

The “Puffy Quilt” Ear Warmer falls within textile category 659. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.

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 646-733-3053.

Sincerely,

Robert B. Swierupski
Director,

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