CLA-2-39:OT:RR:NC:TA:348
Wendy A Klarman
American Cargo Express, Inc.
545 Dowd Avenue
Elizabeth, NJ 07201
RE: The tariff classification of a faux waist cincher from China
Dear Ms. Klarman:
In your letter dated December 7, 2009, on behalf of your client Picked Fresh LLC, you requested a tariff classification ruling. The sample is being returned to you.
The submitted sample, identified as style AS3-0127, is a faux waist cincher with a belt. The faux waist cincher and belt are composed of cellular polyurethane plastic material with a backing of man-made fabric present merely for reinforcing purposes. The faux waist cincher features a waistband with belt loops and a coin pocket. The pocket has a flap with a snap closure. The garment has a full front opening secured by a diagonal zipper closure and two hidden snap closures at the waistband. It is designed to be worn around the waist over a garment such as a t-shirt.
The applicable subheading for style AS3-0127 will be 3926.20.9050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: articles of apparel and clothing accessories (including gloves, mittens and mitts): other: other, other. The rate of duty will be 5% ad valorem.
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 World Wide Web at http://www.usitc.gov/tata/hts/.
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 Rosemarie Hayward at (646) 733-3064.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division