Ms. Jacquelyn Votra
Trans-Border Global Freight Systems
2103 Route 9
Round Lake, NY 12151
RE: The tariff classification of a leather strap, a metal clip, a textile strap, and a dust bag from China
Dear Ms. Votra:
In your letter dated July 2, 2021, you requested a tariff classification ruling on behalf of your client, the Pineapple Project LLC. Photos were submitted in lieu of samples.
The articles at issue, item number 001 gold/camel, are a leather strap, a metal clip, and a dust bag. In your submission, you indicated that the leather strap is made of cow leather. It is intended to be worn around the body to carry a hat. The leather strap features a lobster claw clasp at the end of each side. The article is attached to a detachable metal clip.
The item identified as a metal clip is a spring clip comprised of 90% zinc and 10% stainless steel. The spring clip is attached to a wearable leather strap and functions to hold a hat.
You submitted a photograph of a dust bag intended to be used to store a leather or textile strap with clip when not in use. The dust bag is composed of 65 percent polyester and 35 percent cotton woven fabric. The item, square in shape, measures 8.5 inches in width by 7 inches in length and is hemmed on three sides. The bag is unlined with a drawstring closure and bears the "Sidecar " trademark.
Item #003, described as a "textile strap with clip," is intended to be worn around the body to carry a hat. The strap is composed of 85 percent polyamide and 15 percent polyester woven webbing fabric. It measures 56 inches in length by 1 inches in width. Both ends of the strap are inserted through a zinc swivel snap hook and then sewn. An additional strap composed of the same fabric, measuring 5 inches in length by 3/4 inches in width, is inserted through a stainless-steel binder clip, sewn, and snapped closed. The additional strap is threaded through the larger strap and can be positioned by the user to hold the hat. The completed strap measures 61 inches in length by 1 inches in width, also features a zinc slide buckle for tightening and the "Sidecar " trademark.
The articles are not considered to be a set for tariff purposes and will be classified separately under appropriate subheadings. In your request, you suggest classification of 4205.00.8000 for the leather strap with clip and dust bag under GRI 5 (a). In pertinent part, GRI 5 (a) states that, "camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith." It is the case or container itself which must be specially shaped or fitted to contain a specific set of articles. We do not regard the dust bag as one that is specially shaped or internally fitted to accommodate the leather straps with a metal clip and find that GRI 5(a) does not operate to make it classifiable with the articles. Therefore, the dust bag is separately classifiable.
The applicable subheading for the leather straps will be 4205.00.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of leather or of composition leather, other, other, other. The general rate of duty will be free.
The applicable subheading for the metal spring clip will be 8308.90.9000, HTSUS, which provides for Clasps, frames with clasps, buckles, buckle clasps, hooks, eyes, eyelets and the like, of base metal...Other, including parts: Other. The rate of duty will be 2.7 percent ad valorem.
The applicable subheading for the dust bag and textile strap with clip will be 6307.90.9891, HTSUS, which provides for "Other made-up articles, including dress patterns: Other: Other: Other: Other: Other." The rate of duty will be 7 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4205.00.8000 and 8308.90.9000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4205.00.8000 and 8308.90.9000, HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 6307.90.9891, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 6307.90.9891, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 the World Wide Web at https://hts.usitc.gov/current.
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 Vikki Lazaro at email@example.com.
Steven A. Mack
National Commodity Specialist Division