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NY 881858

JANUARY 28, 1993

CLA 2 61,43:S:N:NH:353 881858


TARIFF NO: 6117.80.0035; 4303.10.0060

MR. Bob Fuse
Gates-Mills Inc.
P.O. Box 547
Johnstown, NY 12095-0547

RE: The tariff classification of earmuffs from Taiwan

Dear Mr. Fuse:

In your letter dated January 11, 1993, you requested a tariff Classification ruling.

The submitted samples, no style numbers designated, are three styles of earmuffs differing in outer surface covering knit acrylic fabric, rabbit fur, and shearling. All three samples are constructed of and adjustable plastic frame and polyurethane foam on Thinsulate which lies between the plastic frame forming the ear portion and the outer portion. Earmuffs are designed to protect the ears in cold weather and are classifiable as clothing accessories, not headgear.

The applicable subheading for the knit acrylic earmuffs will be 6117.80.0035, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up clothing accessories, knitted or crocheted...other accessories, of man-made fibers: other. The rate of duty will be 15.5 percent ad valorem.

The applicable subheading for the rabbit and shearling earmuffs will be 4303.10.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for articles of apparel, clothing accessories and other articles of furskin: Articles of apparel and clothing, other. The classification for acrylic earmuffs fall within textile category designation 659. Based upon international textile trade agreements, products of Taiwan are subject to visa requirements.

The designated textile and apparel category may be subdivided into parts. If so, visa and quota requirements applicable to the subject merchandise may be affected. Since part categories are the result of international bilateral agreements which are subject to frequent renegotiations and changes, to obtain the most current information available, we suggest that you check, close to the time of shipment, the Status Report On Current Import Quotas (Restraint Levels), an internal issuance of the U.S. Customs Service, which is available for inspection at your local Customs office.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this Merchandise is imported. If the documents have been filed without a copy, this ruling should he brought to the attention of the Customs officer handling the transaction.


Jean F Maguire
Area Director

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