&&Style 781497 is a textile friendship anklet. It is knitted, made of 100% polyester, measures 12 inches in total length and has a pull-on closure. This anklet is worn around the ankle for personal adornment.

&&Section 10 of the Customs Tariff directs that classification of imported goods shall be determined in accordance with the General Rules for the Interpretation of the Harmonized System. Section 11 of the Customs Tariff states that in interpreting the headings and subheadings, regard shall be had to the World Customs Organization's (WCO) Explanatory Notes to the Harmonized Commodity Description and Coding System.&&&&General Interpretative Rule 1 (GIR 1) directs that titles of Sections, Chapters and sub-Chapters are provided for ease of reference only. For legal purposes, classification shall be determined according to the terms of the heading and any relative Section and Chapter Notes. Similarly, General Interpretative Rule 6 (GIR 6) directs that classification shall be determined according to the terms of those subheadings and any related Subheading Notes.&&&&In your request for an Advance Ruling you proposed tariff classification under 7117.90.00.00. This tariff classification number is incorrect.&&&&The good, made solely of textile, is excluded from Chapter 71 as per Legal Note 3(g) of Chapter 71. The product meets the requirement of a made up article of textile as per Legal Note 7(d) of Section XI. As such, the product is classified under heading 63.07 which covers other made up articles of textile.&&