CLA-2-71:RR:NC:SP:233 K87657
Mr. Arthur W. Bodek
Grunfeld, Desiderio, Lebowitz,
Silverman & Klestadt LLP
399 Park Avenue, 25th Floor
New York, NY 10022-4877
RE: The tariff classification of PVC/Metal “Flower Belt” from Taiwan.
Dear Mr. Bodek:
In your letter dated July 8, 2004, on behalf of Liz Claiborne, Inc., you requested a tariff classification ruling.
The submitted sample, referred to as PVC/Metal “Flower Belt” Style BTR1192/BTRU1183 (Revised) is a women’s belt consisting of a chain made of iron links with a PVC lacing. The front of the belt is characterized by a large, permanently attached, flower constructed of the same PVC material.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Goods classifiable under GRI 3 (b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3 (c) provides that when goods cannot be classified by reference to GRI 3 (a) or 3 (b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.
The PVC/Metal “Flower Belt” is considered a composite good for tariff classification purposes. No component imparts the essential character, so the composite good would be classified in accordance with GRI 3 (c). In this composite good, the heading for the plastic component appears last in numerical order among the competing headings which equally merit consideration.
Your sample is being returned as requested.
The applicable subheading for the PVC/Metal “Flower Belt” will be 7117.90.7500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Imitation jewelry: Other: Other: Valued over 20 cents per dozen pieces or parts: Other: Of plastics.” The rate of duty will be free.
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 Lawrence Mushinske at 646-733-3036.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division