CLA-2-62:RR:NC:3:353 E85231
Mr. Wilson Ling
Marco Polo Express Int’l.
11222S. La Cienega Blvd., Suite 180
Inglewood, CA 90304
RE: The tariff classification of an incomplete belt from Taiwan.
Dear Mr. Ling:
In your letter dated June 17, 1999 you requested a classification ruling.
The submitted sample is the strap portion of a belt composed of woven horse hair fabric. Also submitted are photographs of the completed belt with the only addition being the buckle and hole punched closure portion. You state that the strap portion will be imported in five different lengths. B5615 63-6620 26 ½” in length, B5615 63-6630 28 ½”, B5615 63-6640 30 ½”, B5615 63-6650 32 ½”, B5615 63-6670 34 ½”. All five styles will be 3/8” in width.
As per GRI 2 (a) “Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.”
The applicable subheading for the incomplete belts, Styles B5615 63-6620, 63-6630, 63- 6640, 63-6650, 63-6670 will be 6217.10.9550, 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, Other.” The duty rate will be 15% ad valorem.
The incomplete belts fall within textile category designation 859. Based upon international textile trade agreements products of Taiwan are subject to quota and the requirement of a visa.
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,
National Commodity
Specialist Division